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Town of Pulteney – Financial Management and Information Technology (2012M-177)
… management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. … and the Supervisor has not developed detailed procedures, for ensuring that financial duties are adequately segregated … or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177State Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and … competition for two of five professional service providers who were paid a total of $37,637. In addition, officials made … soliciting competition. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsTown of Huntington – Payroll and Legal Services (2013M-28)
… of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background … Supervisor and four Board members. Total Town expenditures for the year ended December 31, 2011 were $200 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Sheridan – Cellular Phones (2013M-334)
… was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. … comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted appropriations totaled $501,792 for the general fund and $726,070 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Wilson –Purchasing (2014M-077)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … through February 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population of approximately 6,000 residents. The Town is governed by a five-member elected Town Board comprised of …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077State Comptroller DiNapoli Releases Municipal Audits
… did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not file required annual … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of preschool special education services … between three and five years of age. BANY is reimbursed for these services through rates set by SED, which are based …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also found … training to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash Disbursements (Onondaga County) … from her pay, totaling $2,875 and received an unauthorized retroactive buyout payment of $2,000 for 2016. Madison County …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Town of Newstead – Joint Highway Facility Project (2012M-260)
… Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. … 2010, the Board authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not … planned before awarding contracts, to minimize the need for change orders. Properly approve all change orders and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal … did not maintain timely, complete and accurate records. For example, we reviewed eight credit adjustments totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Length of Service Award Programs (2014-MS-1)
… service credits to volunteer firefighters accurately for the period January 1, 2012 through March 31, 2014. … specifies the maximum number of points that can be earned for performing each activity. Volunteers earning 50 service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… $32,218 to become a member of the charter school network and receive services stated in the compact. We reviewed the compact document and did not identify a specific declaration made by the … activities it will engage in to achieve the stated goals and objectives. Also, the compact did not contain a specific …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mLewis County – County Bridge Maintenance (S9-13-3)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $6.7 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… The audit covered costs reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an SED-approved, for-profit provider of preschool special education services … are between three and five years of age. CDG is reimbursed for these services through rates set by SED, which are based …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… annually in the Statewide Financial System to coincide with federal GSA rate changes. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… pleased the department agreed with our recommendations and is moving to implement them.” DOL officials did not heed … back as 2010 that its UI system was out of date, nor did it address issues identified in a 2015 State Comptroller’s … the number of weeks that payments were made); and How the claims were identified as fraudulent (e.g., whether …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint … reports to the Board. Develop and implement procedures for Company officials to follow during and after fundraising …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… oversight of the Department’s financial operations for the period January 1, 2014 through April 6, 2015. … organization that provides fire protection services for the residents of the Town of Alden in Erie County, … or monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… did not have any of the required notification forms for these accounts. Additionally, our inquiry of banks … were unsupported. In some transactions funds were not used for their intended purposes. Key Finding We found MEC …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-follow