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Town of Hamburg - Finance Office (2023M-109)
Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamburg-town-2023-109.pdfLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… credit is given for the following: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditDiNapoli Releases Municipal Audits
… employees to receive more than $56,000 in overtime pay without pre-approval and proper supporting documentation. In … totaling about $198,000 for inmates from a local pharmacy without the benefit of competition or obtaining price quotes. … awarded contracts to four professional service providers without evidence of any cost benefit analysis. Payments to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… any inappropriate banking activity, payments were made without board approval. The board did not provide sufficient … all aspects of the payroll process and to overpay herself without detection. Pine City Fire Department – Financial … a new officer, the department could hire five new officers without increasing overall costs. For access to state and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… New York City, and whether the economy continues to grow without interruption as anticipated by the MTA, according to … the MTA is assuming the economy will continue to grow without interruption. Given the possibility of an economic … New York City and whether the economy continues to grow without interruption as anticipated by the MTA …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Better Protections for Child Performers
… DOL issued both annual permits and employer certificates without receiving all the documentation required, such as … more than half of the annual permits sampled were issued without Social Security numbers, trust information or other … over a two-year period. Auditors found five performers without permits were paid over $10,000 for a single …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersXI-A.8 Payment Tolerances – XI-A. Purchasing
… are able to maximize the matching functionality in SFS without having to process as many PO change orders for … applying tolerances, the SFS allows the voucher to process without a match exception and ultimately result in payment to the vendor without Business Unit staff intervention. Business Units are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesState Comptroller DiNapoli Releases Municipal Audits
… Fire Insurance Funds (Steuben County) Auditors examined all 61 FFI expenditures totaling $34,822 during the audit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Rockland County - Sale of Estate Real Property (2019M-233)
… guidelines. Key Finding Estate real properties were sold without third-party appraisal. Key Recommendation Engage a …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233City of Glens Falls – Financial Condition (2013M-150)
… continue to ensure that budgets are structurally balanced without using unexpended surplus funds. Address the declining … to ensure it continues to generate sufficient revenues without additional contributions from the general fund. … …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Payments totaling $8,519 were made for compensatory time without the Board’s written approval. Key Recommendations … compensated. Discontinue the practice of early departures, without using leave time. Verify rates to either an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… School and found that the School entered into the leases without any process for determining the fair rental value of … School paid for use of a building and for certain services without having entered into written agreements. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… herself or to others for payment of her personal expenses without Board authorization and divert receipts instead of … Village accounts. This occurred over a four-year period without detection by the Mayor or the Board. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Montgomery – Purchasing and Information Technology (2013M-210)
… purchases and paid approximately $84,000 to 13 vendors without obtaining the required quotes or RFPs. The Board … The Village received various IT services from consultants without service level agreements. Key Recommendations Amend …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210State Comptroller DiNapoli Releases Municipal Audits
… treasurer allowed her signature to be affixed to checks without her being present. Alternate signatories did not sign … officials paid 12 professional service providers $759,029 without soliciting competition. Officials also did not issue …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Supervisor improperly paid 20 claims totaling $19,919 without the audit and approval of the Board. These … Chamber of Commerce and $6,087 to the Chamber’s vendors without entering into written contracts stipulating what …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129REACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for supported and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Central Islip Union Free School District - Claims Audit Process (2018M-170)
… approved 33 of 50 claims (66 percent) totaling $114,333 without documentation to support that the prices charged were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Statement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… our state budget. Members voted for this disastrous bill without knowing its true cost and impact, leaving millions of …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actSUNY Bulletin No. SU-266
… ratification (9/05/2018) of Active, Leave With Pay, Leave Without Pay (MLS only) or Retired. Employees not eligible for … Ratification (9/05/2018) = Active, Leave With Pay, Leave without Pay (MLS only) or Retired Payroll Status on the … (as referenced above) = Active, Leave With Pay, Leave without Pay (MLS only) Annual salaried employees receive a 2% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employees