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XII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s request. The … ID 5I WCB - Incorrect Case Number 5J WCB - Compensation claim not calculated correctly 6A Receipt of goods/services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsVillage of Spencer – Board Oversight (2017M-292)
… totaled approximately $328,000. Key Findings The Board does not adequately monitor financial operations. The Board does not audit the Clerk-Treasurer’s records. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that … recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background … of the close of the fiscal year. Reconcile the District’s accounting records to the bank statements monthly and follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Treasurer, Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli Releases Municipal Audits
… For example, the town is accounting for $913,000 remaining from a “host community fee” received in 2007 in the capital …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsControls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network kiosks and tablets used by Incarcerated individuals are secure and whether secure messaging accessed by these Individuals complies with
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsState Agencies Bulletin No. 846
… the Office of the State Comptroller (OSC) in reconciling employee Social Security numbers and names in the State … The NPAY752 report contains the following information: Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/846-verification-employee-social-security-numbers-and-names-2008-w-2Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… over financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey (Authority) inspected highway bridges and … 1, 2008 through June 21, 2013. Background The Authority is responsible for inspecting its highway bridges and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsOpinion 89-13
… -- Contracts Requiring Bidding (purchase of used equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A … to the lowest responsible bidder furnishing the required security after advertisement for sealed bids in the … of used equipment from private sources (33 Opns St Comp, 1977, p 107; 17 Opns St Comp, 1961, p 135; 14 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Greene County Industrial Development Agency – Management Practices (2013M-95)
… Audit The purpose of our audit was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management … comprises six members who are appointed by the Greene County Legislature. GCIDA reported 10 active projects and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialElmont Public Library – Board Oversight and Professional Services (2014M-060)
… appropriations totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from … claims to the Board for audit and approval. The Treasurer does not have access to or custody of the funds maintained in … Without having taken an oath of office, the Treasurer does not have the authority to sign checks on the behalf of …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State (NYS) reimburses its … dollar. Please refer to the “Reimbursement Allowances” section of the State of New York Travel Manual for guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Mineola Union Free School District – Competitive Quotations (2015M-313)
… approximately $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking … to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313