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Comptroller DiNapoli Releases State Audits
… Transportation Authority (MTA): Headquarters and Capital Construction Travel and Entertainment Expenses … (2013-S-47) Auditors found MTA Headquarters and MTA Capital Construction have opportunities to strengthen … of services, OITS still does not have a service level agreement in place governing responsibilities and services …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialDisability Retirement – Divorce and Your Benefits
… a member’s disability retirement benefit is subject to equitable distribution is an issue for the Court. Many … by NYSLRS do not use service credit at retirement to determine a member’s pension benefit. Instead, the pension … equitable distribution percentage will be applied to the member’s actual disability retirement. If directed by …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementLaw Pertaining to SUNY Police Officers
… York State and Local Employees’ Retirement System (ERS) to transfer to the Police and Fire Retirement System (PFRS). … the 383-d plan? In ERS, the lump sum payment at retirement for up to 240 hours vacation time may be included in the … to agencies? 1 What is the appropriate membership application for University police officers hired on or after …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s … processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… year. Key Findings We found that the Committee generally does not provide adequate oversight of Company financial … not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not routinely provide the Board with monthly reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … and reporting were followed. In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The … their approvals to pay these claims. However, the Board does not see check images in the subsequent month to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core … site, and Division systems are at risk for total data loss in the event of a regional disaster. ITS does not have …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsXII.7.B Voucher Denials – XII. Expenditures
… in exceeding discretionary limit 08 Inappropriate use of lapsing funds 09 Not in compliance with OAG charity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsVillage of Spencer – Board Oversight (2017M-292)
… totaled approximately $328,000. Key Findings The Board does not adequately monitor financial operations. The Board does not audit the Clerk-Treasurer’s records. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … or bank reconciliations from the Treasurer. The Board does not provide for an annual audit of the Treasurer’s … a resolution listing employee wages and salaries, nor does the budget include a schedule of wages and salaries as …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… for 10 of the 18 months in our audit period. We reviewed all 226 disbursements totaling $54,054 made during the period … written monthly and annual reports. Review and authorize all claims prior to payment to ensure that they have …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsDiNapoli Releases Municipal Audits
… Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating effectively. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsControls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases School Audits
… Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … the 2014-15 fiscal year, totaling $389,249, and weren't submitted until after receiving notification of the pending …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 846
… 1 = SSN not in file (never issued) 2 = Name and DOB match; gender code does not match 3 = Name and gender code match; DOB does not match 4 = Name matches; DOB and gender …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/846-verification-employee-social-security-numbers-and-names-2008-w-2Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… with Department Directives. The audit covers the period from February 2019 through August 2022. About the Program The … governments, consultants, vendors, and contractors) are required to maintain systems at a vendor-supported level to … ensure systems are maintained at vendor-supported levels required to preserve the accuracy and integrity of Department …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsConesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17