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Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. … July 19, 2017. Background The Commission is responsible for oversight of all 561 correctional facilities throughout …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mAudit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through July 8, 2013. … the Board did not: Adopt an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from her gross pay, Perform a thorough audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
Newstead Fire Company Internal Controls 2014M92
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… payments made totaling approximately $8,500 for services and equipment that were never used. We also estimate that the … $1,162 for fees associated with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an accounting system and maintain complete, accurate, and timely accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… records, bank statements, and canceled checks two or three times throughout the year but could not provide us …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Jericho Fire District – Professional Services (2012M-236)
… for the 2011 fiscal year were approximately $3.5 million. Key Findings The District’s procurement policy does not … audit period he was paid $50 per hour for his services. Key Recommendations Consider amending the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company … as required by statute. Check registers are not maintained to track bank deposits, withdrawals, or cash balances. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Examination of Official Station Designation
… in calendar years 2013 and 2014 was not made in accordance with the State’s travel rules and regulations and not in the … the report in the best interest of the State in accordance with the State’s travel rules and regulations. Ensure the … Department’s travel policies and practices are consistent with the State’s travel rules and regulations. … The …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… expenditures for the 2012 fiscal year were $73.9 million. Key Findings County and Department officials had not … to be modified and deleted without audit trails. Key Recommendations Ensure that cash receipts collected are …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… all financial duties without sufficient oversight or other mitigating controls. Bail and civil office cash … to Department checks without his direct oversight or review. Bank reconciliations were not prepared properly or timely. The Department’s computer system allowed for the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andSullivan County – Fiscal Stress (2013M-81)
… of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is … have suffered operational deficits. In addition, general fund balance is artificially inflated due to a $4.5 million … Key Recommendations Develop a plan to address the general fund’s overstated fund balance resulting from a very …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Accuracy of Reported Discharge Data (Follow-Up)
… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followCity of Long Beach – Budget Review (B7-14-12)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… County and has a population of approximately 11,000. It is governed by a Mayor and an eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140