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Hunter-Tannersville Central School District - School District Website (S9-19-33)
… and CAPs, and comprehensive budget documents, and include fund balance information and appended documents, such as the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Windsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District District officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdfState Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Summitville Fire District . “In today’s fiscal climate, budget transparency and … record and account for court moneys accurately and in a timely manner. The board also did not audit the court’s … records and reports or ensure sufficient controls were in place to prevent or detect fraud or abuse. As a result, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Thurston Fire Company – Board Oversight (2016M-429)
… policy does not include thresholds or information required to be obtained, such as verbal or written quotes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period … to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsExamination of Procurement Card Payments
The objective of our examination was to determine whether the Office for People with Developmental Disabilities Long Island Developmental Disabilities State Ope
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-09.pdfApplication for Social Security Card
agencies-bulletin-agencies-1857-attachment-2.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-agencies-1857-attachment-2.pdfExamination of Procurement Card Payments
The objective of our examination was to determine whether the Office for People with Developmental Disabilities Long Island Developmental Disabilities State Ope
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsReview of Travel Card Expenses
… actual, necessary and reasonable business expenses for employees traveling on official State business. We … have intentionally claimed inappropriate travel expenses for personal enrichment. These actions include falsifying … falsifying a departure location to claim reimbursement for mileage she never traveled, and failing to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesState Agencies Bulletin No. 1523
… of each letter and any response from employee for four (4) calendar years in the event of an OSC review and/or IRS … should document and retain this information for four (4) calendar years in the event of an OSC review and/or IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1435
… of each letter and any response from employee for four (4) calendar years in the event of an OSC review and/or IRS … should document and retain this information for four (4) calendar years in the event of an OSC review and/or IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1271
… Offices and the Office of the State Comptroller (OSC) in reconciling employee Social Security numbers and names in the NYS payroll system with the Social Security … Offices must reconcile Social Security Numbers and names in the NYS payroll system with the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedState Agencies Bulletin No. 1091
… Offices and the Office of the State Comptroller (OSC) in reconciling employee Social Security numbers and names in the NYS payroll system with the Social Security … Offices must reconcile Social Security numbers and names in the NYS payroll system with the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1091-verification-employee-social-security-numbers-and-names-be-reportedBloomingburg Fire Company #1 – Disbursements (2013M-83)
… 149 check disbursements totaling $81,400 and 157 debit card transactions totaling $32,200. Key Findings The … of the 40 checks totaling $8,700 and 20 of the 60 debit card transactions totaling $7,500 had no documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overState Comptroller DiNapoli Releases Municipal Audits
… Hudson Housing Authority – Information Technology (IT) (Columbia County) Authority officials did not ensure that IT systems were adequately secured and protected against … an acceptable use policy, and officials did not provide IT security awareness training. In addition, the authority …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Gorham – Procurement (2024M-7)
… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7