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Newstead Fire Company –Internal Controls (2014M-92)
… As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were purchased and distributed. Key … used (with supporting documentation) and returned; tickets distributed and sold; prizes purchased and awarded; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to … Treasurer, Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s … it with adequate monthly or annual reports. The Treasurer was unable to provide us monthly reports for 10 of the 18 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… the Board’s ability to manage the District’s financial affairs. The District has no internal controls over credit cards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Lakeland Fire District – Travel and Conference Costs (2013M-145)
… Had the Board implemented per diem rates established by GSA for meals and lodging and mandated that the most … maximum rate or a per diem for meals and lodging, or the GSA rate, and require the use of the most cost-effective …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Jericho Fire District – Professional Services (2012M-236)
… The District’s total expenditures for the 2011 fiscal year were approximately $3.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Big Flats in Chemung County. The Company has approximately 40 members. The Company currently has two existing fire … project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate … statements. After auditing the bills, generate a signed warrant addressed to the Treasurer that specifies the bills …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank statements or cancelled checks to the Board. This … a bank balance that was about $34,100 higher than reported on the Department’s books. The Board allows two individuals, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… procured without the benefit of competition or obtaining price quotes. We reviewed 983 of the medications purchased, … bid and realized savings of more than $32,000 (almost 40 percent). Key Recommendations Continue to monitor staffing …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Examination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … in calendar years 2013 and 2014. Background According to the State’s travel rules and regulations, travel between … more than any other work location). Such designation is to be in the best interest of the State and not for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… stealing more than $150,000 by skimming village fees and altering public records from 2011 to 2017, State Comptroller Thomas P. DiNapoli and Erie County District Attorney John J. Flynn announced … fund an afterschool program, a children's summer program and recreation hall rental fees. She altered cash reports and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesUse of State Appropriations
… ending March 2016. As of January 2016, the Foundation had received $3.4 million of this funding. Key Findings The … on research, although spending in the first year was just 27 percent. The Foundation has also exceeded its … it is only required to obtain outside funding equal to what the State provides, it has obtained nearly double that. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… transactions to be modified and deleted without audit trails. Key Recommendations Ensure that cash receipts …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsState Agencies Bulletin No. 1165
… a reduction in the days worked for the 2011-2012 fiscal year. Agency Actions Agencies must review the NBEN713 report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21State Agencies Bulletin No. 1118
… Employees who worked for more than one agency in the same company during the year [for example, State of New York (NYS) … 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … ( Taxable Gross Calculations) W-2 Distribution The agency address will be used as the return address for all 2011 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Departments’ internal controls over cash receipts and disbursements for the period January 1, 2011, to … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … fiscal year were $73.9 million. Key Findings Cash receipts and disbursements were not processed in accordance with the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andBroome County – Financial Condition (2013M-224)
… million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224