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Village of Ellenville – Information Technology (2014M-278)
… audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Fairport Public Library – Financial Management (2014M-354)
… July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport … which serves the residents of the Fairport Central School District, is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Humphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Cincinnatus Fire District – Financial Controls (2014M-49)
… Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The Board did not adopt an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims … Claims were lacking requisitions or written purchase order requests. Claims abstracts and Board minutes do not … that department heads use the purchase order request form and attach documentation as required by Village policy. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Johnstown Public Library – Cash Receipts (2014M-304)
… 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304City of Ogdensburg - Payroll Processing – (2014M-207)
… provided for adequate segregation of duties. The payroll clerk performed all significant phases of the payroll … from the computerized payroll system that lists the gross pay for each individual employee separated by appropriation … all significant aspects of the payroll process. Where it is not feasible to adequately segregate duties, City …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207CUNY Bulletin No. CU-495
… Purpose To provide agency instructions for processing the 2014 ECP Vacation Exchange payment. Affected Employees … eligibility criteria Background Section 12.2 of the Terms and Conditions of Employment for Staff in the Executive … from Vice Chancellor Glorianna B. Waters authorizes the 2014 Vacation Exchange Program. Effective Date(s) The 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-495-2014-executive-compensation-plan-ecp-vacation-exchangeClaryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of … distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Hortonville Fire Company – Financial Activity (2014M-210)
… of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, … audit of the Treasurer’s records. Death benefit payouts and grant activities were not included on reports to the … activity recorded by the Treasurer with bank statements and conduct an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices … 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137State Comptroller DiNapoli Releases Audits
… expected preventive maintenance visits for closed circuit TV cameras and their affiliated monitors were not done. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … of Health: Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015 (2014-S-53) Department of Health: Medicaid Claims Processing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services … period. Key Recommendation Revise the procurement policy to clearly define the professional services procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of … The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed by an … for reconciling the water produced with the water billed to customers. Village officials believe that unmetered water …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21