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Town of Owego Fire District – Board Oversight (2013M-26)
… aligned with its previously established expectations. The payroll vendor has access to a District bank account with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, has approximately 40 members. The Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over financial … Board of Directors, provides fire protection services to Village residents. Expenses for the 2013 fiscal year … approximately $56,500. Key Findings The Board failed to establish adequate internal controls or provide oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson … for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Henrietta – Financial Management and Purchasing (2013M-208)
… for 2012. Key Findings The Board and Town officials have not developed long-term financial plans, policies, or … individuals as independent contractors, who likely should have been treated and compensated as employees. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. Background … school districts. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $64 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Village of East Rockaway – Justice Court Operations (2017M-206)
… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to … Review cash receipt documentation included with deposits for completeness and accuracy. … Village of East Rockaway …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and … TPC) [pdf] . Purpose of Audit The purpose of our audit was to determine whether FFI tax money was spent in accordance … The insurer will collect and remit the tax money generally to NYS Department of Financial Services (DFS) which …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5City of Johnstown – Internal Controls Over Payroll (2015M-75)
… 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Audit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the … approximately 4,700 students, and tuition for full-time study is about $41,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteAudit of the Tuition Assistance Program at Mercy College
… whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations … these students through spring 2012. Key Findings Based on our preliminary sample of certification transactions, we …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeControls and Accountability of Court, Trust and Bail Funds
… estates controlled by Public Administrators (such estates have no known heirs or no heirs able or willing to administer … cases are abandoned timely, and that all necessary fees have been withheld before abandonment. Review previously …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsCriminal History Background Checks of Unlicensed Health Care Employees
… of Criminal Justice Services (DCJS), which in turn, send any criminal history results to the Department. If the person … CHRC submissions. Of these, nearly 83 percent did not have a criminal history. For the approximately 17 percent … completed timely and, as a result, the individuals could have been allowed to work for periods ranging from 2 months …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… serving 43,623 children. Key Findings The Department does not directly monitor UPK providers for health and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35City of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering … January 1, 2013 through June 30, 2015. Background The City of Rome is located in Oneida County and has a population of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … they will take corrective action. … Determine whether Town of Hempstead Town officials effectively monitored Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Hempstead – Information Technology Access Controls (2021M-158)
… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… of Alexandria was arrested today for grand larceny related to the missing $36,742 in public funds and allegedly … by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, … 2014. Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees