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St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled … images and journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… accurately recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did … accurately recorded, had adequate supporting documentation and were for Association purposes. As a result, the … itemized invoice or receipt (or other such documentation) and a documented, specific Association purpose. Five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashSelected Aspects of Toll Collections
… laws and regulations to assess and collect toll revenues for use of the Thruway. In November 2020, the Authority … to reduce congestion, improve traffic flow, and allow for non-stop travel on the Thruway. The Authority contracts with third-party vendors for cashless tolling, invoicing, and receivables collection. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… 20, 2017, found that TBTA did not maximize toll collection for a variety of reasons, including license plate images that … not be processed and an inability to obtain addresses for some out-of-state drivers, resulting in potential lost … the assumption that all unbilled tolls are cars. The toll for a five-axle tractor trailer is almost five and a half …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll disbursements … adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Ischua Fire District is a district corporation of the State, distinct and separate from the Town of Ischua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsHeat and Hot Water Complaints
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3.pdfFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … The purpose of the Association is to accumulate a fund for the relief of indigent and disabled firemen or their … Department and the Association, there should be no reason for cash transfers to occur between these two organizations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesState Comptroller DiNapoli Releases Audits
… Program (NYSHIP): UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) … The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracts with UnitedHealthcare … identified $7,331,458 in actual and potential overpayments for services not supported by provider documentation and for …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsTown of Kirkwood - Board Oversight (2018M-71)
… - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s … party periodically reviews bank reconciliations and canceled check images; third party documents; and water …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… requirements to ensure documentation supporting payments for Accounts Payable and Land Claims processed in the … trainings (e.g., sign-in sheets) Personnel Services (Note: Salary and Fringe rates must be substantiated.) Certified … worked forms (if applicable) Contractual agreements for salary rates and/or benefits payable Personal activity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… internal controls over the Facility’s financial operations for the period June 1, 2013 through August 31, 2014. … overseen by a seven-member Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.3 million. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through … contracts with the Town to provide fire protection and emergency services. Budgeted appropriations for 2014 … approximately $360,000. Key Finding The Auditing Committee and the independent auditor did not have procedures in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… to ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period of … Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Village of Milford – Board Oversight (2018M-25)
… Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is … performed by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board … statements, canceled check images, bank reconciliations and monthly reports. The Board should perform, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Town of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Schaghticoke – Board Oversight (2023M-78)
… controls or other oversight procedures to compensate for the Clerk-Treasurer performing all functions of the … duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78