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Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk … Village of Bellport Claims Processing 2014M126 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Village of Sylvan Beach – Board Oversight (2013M-34)
… and deliberate audit of claims before authorizing them for payment. Annually audit, or cause to be audited, the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The … The purpose of our audit was to review the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… State agencies should be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Comptroller DiNapoli Releases School District Audits
… the following school district audits were issued. Mount Pleasant Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key Findings District officials allowed: The … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Pulaski Academy and Central School District - Separation Payments (2020M-20)
… contracts. Key Findings District officials need to improve the separation payment procedures. We found officials: Paid … for accrued unused vacation leave upon separation from the District based on past practice, even though their … did not provide for such payments. Did not realize the former Superintendent was to reimburse the District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Sea Breeze Fire District – Board Oversight (2018M-269)
… Fire District (District) Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. The Board did not: … or revise financial related policies and provide oversight of operations. Prepare adequate accounting records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Chautauqua Lake Central School District – Procurement (2024M-3)
… Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in … Determine whether Chautauqua Lake Central School District District officials procured fuel in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not … properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve … as required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of Butternuts – Accounting and Reporting (2016M-323)
… our audit was to examine the Town’s financial operations for the period January 1, 2015 through June 24, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 for the town-wide and town-outside-village funds totaled … of our audit was to examine the Towns financial operations for the period January 1 2015 through June 24 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Comptroller DiNapoli Releases Municipal Audits
… Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District and the Warsaw Fire … meals and travel expenses. Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations … committee generally does not provide adequate oversight of company financial activities because the treasurer does not …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1603
… to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Governor’s Office of … Criteria Employees who have accrued Over40 Comp Time II credits are eligible to cash out up to 120 hours once per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-outComptroller DiNapoli Releases State Audits
… Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, DED made a … activities was not documented. Division of Housing and Community Renewal (DHCR): Oversight and Monitoring of the …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… P. DiNapoli and Attorney General Letitia James announced the guilty plea of Mount Vernon Mayor Richard Thomas for stealing campaign … lying about those funds on a disclosure to the State Board of Elections. Thomas was sentenced to pay a $13,000 fine in … P DiNapoli and Attorney General Letitia James announced the guilty plea of Mount Vernon Mayor Richard Thomas for …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardUnified Court System Bulletin No. UCS-268
… Purpose To inform agencies of the processing of the 2018 Prepaid … 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Background Pursuant to Internal Revenue Code Section 61, certain fringe benefits … To inform agencies of the processing of the 2018 Prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucs