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Efficiency of Warehouse Space (Follow-Up)
… Objective To determine the extent of implementation, as of April 2022, of the six … Space (Report 2019-S-1 ). About the Program The Spending and Government Efficiency (SAGE) Commission was formed to … about warehouse and storage space and the associated costs because there was no central source for this …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followHicksville Water District – Competitive Quotations (2013M-233)
… 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 … dollars are expended in the most economical manner. During the audit of claims, monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is … with the lack of segregation of duties. Document in the Board minutes the results of the annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… years’ trends in actual revenues and expenditures. Estimate the ending fund balance, avoid plans to use more …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the water fund owed … duties within the water operation's accounting function or implement compensating controls. Implement water billing … errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Conesus – Justice Court (2013M-140)
… that monthly reports were submitted to the Justice Court Fund (JCF) within the time allowed. Because the Board failed …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… vendors had initiated a combined total of 137 electronic fund transfers totaling $494,817 out of the Library’s general …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract With the Postgraduate Center for Mental …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Comptroller DiNapoli Releases School and Municipal Audits
… in claims (16 percent) that were either not presented to the board or improperly paid prior to board approval. Auditors also found that 11 claims … deficit had occurred during the 2018-19 fiscal year. Due to several inaccurate estimates, the district is on track to …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… of the Empire Plan’s medical/surgical program. In addition, a State contractor must maintain complete and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughDiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… today to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller Thomas P. DiNapoli. Sharon Thompson, 56, of Bemus Point, pleaded guilty to grand larceny last June and … by DiNapoli’s office. “Ms. Thompson pocketed 10 percent of the court’s fees for years,” DiNapoli said. “This was a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesDisposal of Electronic Devices
… may be improperly disclosed. One way information can be compromised is through careless disposal or re-use of … and smart phones pose a particular concern because they can easily be returned to the manufacturer or sold to the … Key Findings Our analysis showed the Department’s policies and procedures for preparing devices for surplus …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Director’s compensation for the 2014-15 fiscal year, or that the Authority ever submitted specific compensation … Director’s compensation with what it had authorized or monitor the Executive Director’s accrual and use of leave …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Pittsfield – Disbursements (2013M-82)
… in the Board minutes and continue the use of the audit checklist. … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at … prices of approximately $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Newfield – Selected Financial Activities (2013M-2)
… records could not be produced for our review. No one can be sure that all moneys received were actually recorded … reports filed with OSC are over one year late. The Town’s unaccounted-for water of 39 percent was substantially more …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2