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Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. The Comptroller’s Office …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Wayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … and in the District’s reserve funds identified in this report in a manner that benefits District taxpayers. … Wayne …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Addiction Support Services During Emergencies
… by leading a comprehensive system of addiction services for prevention, treatment, and recovery. OASAS operates 12 … To open and operate a new Program, providers must apply for and obtain OASAS certification. Programs may be certified … must maintain a list of applicants awaiting treatment and report this information in the OASAS Client Data system. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesRichland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state … District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374V.3.H Category Code – V. Chart of Accounts (COA) Governance
… When reporting on a Category Code, the user must run the report from the Purchasing module. The Category Code cannot … entered against a line. Since Category Code will be used for reporting, the integrity of the Category Code to Account … maintained. Category Codes will provide a level of detail for purchasing that will significantly improve data analysis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… budget gaps and risks in the coming years, according to a report released today by State Comptroller Thomas P. … additional actions to narrow the budget gaps projected for fiscal years 2020 through 2022. In addition, the city … three quarters of 2018, putting the industry on track for its third consecutive year of increased profitability. …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… degree, a class D felony, in Bronx County Supreme Court. "For years, Ms. Mendez allegedly exploited her position to … money meant to help children and families and used it for her own personal use," said State Comptroller DiNapoli. … the parent fee money that was collected, and of failing to report the receipt of that money to Tremont Crotona, Inc. so …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… stabilize New York’s economy, but it is finite and will not resolve the long-standing imbalance of payments among the … for the last five years. New York generated 7.8% of the $3.2 trillion in tax payments to the federal government in FFY …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backSUNY Bulletin No. SU-161
… represented by Bargaining Unit 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have … guidelines may be referred to GOER. Agency Actions To report a VRWS, agencies must submit a Job Action Request … the Part-Time percentage to the appropriate percentage for the employee’s work schedule. The percentage must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsTown of Butternuts – Highway Facility Capital Project (2021M-94)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Berne – Board Oversight (2021M-77)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide … receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1City of Salamanca – Employee Benefits (2023M-96)
… [read complete report – pdf] Audit Objective Determine whether City of … Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… [read complete report – pdf] Audit Objective Determine whether the Town of … to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 … Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… may be malicious or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… checks to himself from January 2014 through May 2022. Use a Company credit card to make 794 personal cash … totaling over $62,300 from April 2016 through May 2022. These improper disbursements went unnoticed for years …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… [read complete report – pdf] Audit Objective Determine whether West … network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… [read complete report – pdf] Audit Objective Determine whether Kiryas Joel … shared and service network user accounts which account for 11 percent of the District’s enabled accounts. The … needed and periodically check all network user accounts for necessity. Conduct a comprehensive data inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and