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Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
The purpose of our audit was to assess the Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… of $13,487 for every resident in the state, according to a report issued today by New York State Comptroller Thomas … OpenBookNewYork.com . “New York’s public authorities play an increasingly influential role in government yet they … on behalf of other entities. The report also detailed how the state relies on public authorities as a backdoor …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 … Repeated appropriation of fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving … a comprehensive multiyear financial plan to establish the goals and objectives for funding long-term operating needs. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and the Town’s fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. … The purpose of our audit was to review nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… goods and services economically. Determine whether the Supervisor safeguarded cash. Key Findings Town officials … and did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide oversight of the bookkeeper’s …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… cash receipts and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of … additional procedures such as requiring at least two people to count and certify the money collected at …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… by adequate documentation and a proper use of District money. Key Findings The Board and District officials could … of approximately $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 … have been unnecessary and/or an improper use of District money. The District could have saved up to $17,000 had the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases totaling … for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations Establish … are made in full in a timely manner to avoid unnecessary interest charges or late fees. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also the … purposes and were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… errors cost the District $3,638 and errors totaling $9,100 occurred with manual leave accrual entries. In addition, … occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… attendance for conferences. District officials disagreed with certain aspects of our findings and recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1 2013 through
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… complete report - pdf] Audit Objective Determine whether the Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… in the water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings … during our audit period, but officials have taken measures to obtain more reliable readings. Key Recommendations Update the ordinances to clearly define and specify all charges and ensure they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… New York State Comptroller Thomas P. DiNapoli today released … program. The audits identified approximately $790 million in savings from eliminating unnecessary payments and … care premiums for recipients who had comprehensive TPHI. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Findings District officials raised students’ standardized test scores using teaching and learning technologies. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentUse of New York State Snowmobile Trail Development and Maintenance Funds
… Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New York … (Program) administered by Parks. Parks is responsible for authorizing payments, monitoring the Program, and planning for the development and maintenance of safe snowmobile trails …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0