Search
State Comptroller DiNapoli Releases Audits
… vendors, finding HPD’s rules are limited in scope and do not encourage Linden Plaza officials to make purchases at competitive prices. The rules do not require competitive bidding for contracts that are less … the auditors’ sample) for personal service costs that were not properly supported, and inappropriately billed OPWDD for …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… contracts with vendors. Auditors found ACS officials did not provide sufficient oversight of contractor performance. … risk. In a follow-up report, auditors determined ACS has not made progress in addressing the issues identified in the … of good repair and sanitation. Auditors found SED does not directly monitor UPK providers for health and safety, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsOpinion 92-54
… outstanding stock; that the individual's remuneration will not be directly affected by the bank's dealings with the town; and that the individual's duties at the bank do not directly involve the municipal finance functions of the … officer or employee. Section 802(1)(h), however, does not provide an exception for renewals of such contracts. …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Town of Villenova – Purchasing (2014M-52)
… 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices were not always verified and certain contracts were not authorized by Board resolution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Otisco Fire District – Audit Follow-Up (2016M-415-F)
… Results of Review We determined that the District has not made progress in implementing corrective action. Of the three audit recommendations, two recommendations were not implemented, and one recommendation was not applicable for the period that we reviewed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fTown of Queensbury - Water System Cybersecurity (2018M-268)
… the Town’s water system. Key Findings Water officials have not implemented comprehensive procedures for managing, … and monitoring user access. Water plant personnel have not been provided with job-specific cybersecurity awareness training. Water officials did not prevent or monitor public disclosure of information on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Etna Volunteer Fire Department - Procurement (2019M-48)
… Key Findings Department officials generally did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose their interest in contracts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Town of Bovina - Records and Reports (2019M-200)
… records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. The Board has not received financial reports since February 2018. Annual … (AUDs), which are the annual financial reports, have not been filed for the fiscal years ending December 31, 2017 …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… process is adequate. Key Findings Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board did not audit individual claims. The Mayor does not maintain custody of his signature stamps. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… Key Findings Cash receipt and disbursement duties were not adequately segregated and mitigating controls were not implemented. Fundraising revenues of more than $8,400 … 26 and 59 days after collection. Meeting minutes did not always contain adequate information regarding bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andWest Valley Central School District - Financial Management (2018M-7)
… included annually appropriating fund balance that was not used to finance operations and adopting budgets that … over a three-year period. The reserve fund policy does not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Comptroller DiNapoli Releases School Audits
… ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or for the … – Fuel Inventory (Suffolk County) District officials have not adopted a policy for fuel inventory accountability and … procedures to provide guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… leave time being used or paid out for which employees are not entitle. Commack Union Free School District – Financial … large operating surpluses in 2011-12 and 2012-13 and did not use the appropriated fund balance to finance operations. In addition, district officials did not maintain complete and adequate fuel inventory records to …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… – Justice Court (Wyoming County) The village justices did not properly account for all court fines, fees and … Over Revenue Collection (2013M-400) The county has not established effective internal controls over the … for inspection fees and fines totaling $4,490 were not recorded and uncollected fees and fines totaling over …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Examination of Unemployment Insurance Willful Overpayments
… imposed on the claimant. Key Findings We found NYDOL did not consistently assess penalties in accordance with law … up to 1,679 penalties valued at $307,753 that were not assessed at all and up to 71 penalties valued at $4,022 … overpayments incorrectly, but these recording errors did not affect the penalty amount. We found these errors were …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2013. Background Astor, a not-for-profit organization located in Rhinebeck, New York, … $39,050 in costs charged to the Programs that did not comply with SED’s requirements for reimbursement. The … in other than personal service costs that were either not allowed, not properly documented, or not reasonable or …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… 2016, we identified $166,676 in reported costs that did not comply with SED’s requirements and are therefore not eligible for reimbursement. The $166,676 … in personal service costs for which CDG could not provide appropriate supporting documentation …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… 30, 2015, we identified $2,082 in reported costs that did not comply with SED requirements and are therefore not eligible for reimbursement. The $2,082 included $1,134 in … that either exceeded documented costs or that BANY could not provide supporting documentation for, and $948 in other …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualProtection of Child Performers (Follow-Up)
… of child performers. We found that the Department had not created a sound and effective system of internal controls for the Unit, and did not have the necessary controls to monitor and enforce … as a monitoring tool. Additionally, the Department did not properly use data analysis or System data reports to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followEndwell Fire District – Controls Over Financial Operations (2013M-277)
… with real property taxes. Key Findings The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 disbursements prior to payment, … Of this amount, $5,883 was disbursed for items that were not appropriate District expenditures, such as clambake …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277