Search
Cortland County - Financial Management and Reporting (2019M-162)
… others received critical financial information, such as budget-to-actual reports or annual financial reports during … the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Clarendon – Justice Court Operations (2013M-362)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 to November 13, 2013. … in 2010. Court revenues have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Travel Advisory No. 12
… in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated Sections XIII.3 – Record Retention …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageChestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… County. The District is a district corporation of the State, distinct and separate from the Town, and is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39South Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Boylston – Procurement (2021M-56)
… reviewed the policy was in 2012. The procurement policy does not require Town officials to use competitive methods to …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Pharsalia – Board Oversight (2018M-59)
… 2021, he was sentenced to serve one to three years in a State prison. Key Recommendations Disburse Town money only …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Village of Unadilla – Procurement (2022M-182)
… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … and professional services only after soliciting some form of competition and periodically seek competition for …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Penfield Central School District – Procurement (2022M-76)
… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Norfolk Fire District – Board Oversight (2022M-109)
… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Audits of Local Governments: About Our Audits
… Independent peer reviewers organized by the National State Auditors Association completed an external peer review …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… 8 Womply, a software services company that tracks credit card transactions from hundreds of millions of cardholders, …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19CUNY Bulletin No. CU-621
… City of New York and the City Employees Union, Local 237, International Brotherhood of Teamsters for retroactive … represented by the City Employees Union, Local 237, International Brotherhood of Teamsters who are in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanicsDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… he drove belonged to his sister, who lived at the same address. In another case, an offender was stopped for a …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOversight of Water Supply Emergency Plans
… their VA, to be submitted to the Department by January 1, 2018. Pursuant to a 2016 Executive Law amendment, the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansIX.11.C Single Audit Act of 1984 – IX. Federal Grants
… and was intended to establish uniform audit requirements for federal awards. The Act mandated that the Federal Office … provisions of the Single Audit Act and set forth standards for obtaining consistency and uniformity among federal … Awards that identifies expenditures of federal monies for each federal program. As noted above, the Act required an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984