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Employee Incentive and Bonus Payments
… payments included $401,096 paid to three physicians in settlement of a threatened employment dispute. Included …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) … The sampled New York City SBHCs did not follow Department inventory control regulations for medications and potentially …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper oversight of persons convicted … to the appropriate courts or District Attorneys (DAs), when otherwise required. Key Recommendations Develop and … and home visits, as well as pertinent follow-up actions. When offenders violate the terms of their probation, make …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedManagement of Internal Controls
… and regulations. The FRMC Internal Revenue Service (IRS) Form 990 for 2010 omitted the required disclosure of business … transactions for two Board Directors. FRMC amended Form 990 to correct this lack of disclosure when we pointed … transactions. Key Recommendations Ensure that IRS Form 990 is consistently prepared to disclose Board of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… Key Findings Between July 2009 and June 2010, 160 OCFS staff members were simultaneously employed by another State … on several risk factors. Follow-up showed eight of these staff (28 percent) violated time and attendance rules, … appropriate actions as warranted, including recovery of salary payments, adjustment of pension salary and service, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in the general, water and sewer funds each year. The board’s budgeting practices resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR strike would cause … reach a reasonable settlement so we can avoid the costly impact of a strike and the millions of dollars in lost economic activity.” The Comptroller’s projection is based on …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyCUNY Bulletin No. CU-356
… of Civil Service to start, cancel or change rates for individual employees. Agencies will not have PayServ access to start, cancel or change rates for these deduction codes. The following deduction codes are … the New York State Department of Civil Service to provide for the deduction of Domestic Partner Health Insurance: Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… and adopted policies, including a disaster recovery plan and a breach notification policy, to ensure the … signatory. Develop a formal, written disaster recovery plan and formal breach notification policy. … Oysterponds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingInternal Control System Components
… period January 1, 2013 through May 21, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … written price quotations when making purchase decisions. For example, School officials spent $11,346 on computers but … purchasing policy to provide detailed guidance for School officials and employees. Ensure that School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … kindergarten through first grade and then pays tuition for its students to attend one of four other school … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … and 100 employees. The District’s actual expenditures for the 2012-13 fiscal year were $9.1 million. Key Findings … operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Trustees’ control. The Trustees’ operating expenditures for 2012 totaled $384,930. Key Findings The Trustees need to … the risk that moneys received will not properly accounted for, that moneys could be lost or stolen, or that the … be invested, and requiring FDIC coverage or other security for bank accounts. Develop procedures to address the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified individuals in … cumulative service fees to the Authority. While RDC made a payment of $221,442 to the Authority on September 14, 2011, … Perform a deliberate and thorough audit of claims prior to payment or designate someone independent of the purchasing …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… the state that experienced growth in sales tax collections for January, at 1.7 percent. Declines in the remaining … 2021. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentTown of Conesus – Justice Court (2013M-140)
… January 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is … manner, or that monthly reports were submitted to the Justice Court Fund (JCF) within the time allowed. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Village of Spencerport – Financial Management (2013M-134)
… is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is … by an elected Board of Trustees, which comprises a Mayor and four Trustees. The Village’s 2013-14 budgeted … the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations Adopt policies or …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Municipal Audits
… to maintain district financial records and perform online banking transactions. Middletown No. 1 Fire District – …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits