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Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 5, 2014. Background The Newfield Fire Company, Inc. is a not-for-profit organization located in the Town of Newfield, … protection and emergency services. Budgeted appropriations for 2014 totaled approximately $360,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialWest Seneca Fire District #1 – Purchasing (2017M-272)
… whether District officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September 1, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $480,000. Key Finding District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… was to determine whether the Town Clerk properly accounted for fees for the period January 1, 2016 through August 14, 2017. … Town Board. General Fund budgeted appropriations for 2017 totaled approximately $450,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226LaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073State Agencies Bulletin No. 739
… Background Council 82 has requested a new deduction code for Colonial-Paul Revere Insurance Company for Voluntary Group Life Insurance. OSC Actions OSC will … Code 537 . The vendor will submit all transactions for enrollments, cancellations, and/or changes on a weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-reverePine Bush Central School District – Claims Audit Process (2017M-171)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 … Gardiner, Mamakating, Montgomery, Mount Hope, Shawangunk and Wallkill in Orange, Ulster and Sullivan counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… supported, audited and paid in accordance with contracts for the period January 1, 2016 through July 24, 2017. … Services, which employs approximately 300, is responsible for providing early intervention and preschool education programs and for providing children and family services. The County is …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… adequate oversight of the Company’s financial activities for the period January 1, 2016 through August 31, 2017. … in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company is … Profit and loss (P&L) statements were not prepared for fundraising events held in 2016 with revenues totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Village of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established effective procedures to ensure claims were properly audited, adequately supported … Village officials have established adequate procedures to ensure that claims are sufficiently documented and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … purchasing policy and procedures that provide guidance as to when items must be competitively bid and when proposals or quotes should be obtained for purchases not required to be competitively bid. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesChazy Union School District – Payroll (2015M-252)
… evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … that District officials established adequate procedures for payroll to ensure employees were accurately paid at their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… districts at the lowest reasonable cost available and have taken steps to ensure that the bid process is not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementProposed Regulations
… A public authority may [apply for] request a waiver of a[ny requirement set forth in this Part] deadline established … Office of the State Comptroller, 110 State Street, Albany, NY 12236-0001. [A request for a waiver from a reporting …
https://www.osc.ny.gov/legislation/proposed-regulationsOpinion 94-9
… for compensation pursuant to Public Officers Law, §70-a. You ask whether the amendments to General Construction Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… in v 9.2. Information on updates to locked query LQ_DDP_AUDIT_DD_ENTRIES , an updated AC2772 Direct Deposit form , … Direct Deposit page. This query may be used to review or audit employee selections. LQ_DDP_EMPLS_WITH_SELECTION will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsState Comptroller DiNapoli Releases Audits
… Programs (Follow-Up) (2019-F-11) An initial report, issued in December 2017, identified systemic issues with the quality … Environmental Conservation (DEC): Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) Auditors … did not provide evidence that they downloaded information from event recorder units to ensure that they were …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… a report that scrutinized the state’s personal income tax check-off donation programs. His report found more than … legislation submitted by the Comptroller to ensure that tax check off funds were used in a timelier manner. Most …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… is an initiative to provide stable housing to individuals who have a serious mental illness, but are able to live … to provide 708 beds for Program clients. Key Findings OMH has not provided sufficient fiscal oversight or programmatic guidance to Program service …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… An audit released today by New York State Comptroller Thomas P. DiNapoli found Medicaid …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-program