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Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … bid specifications clearly communicate the quantity and nature of the work to be performed and the criteria used to …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … and procedures to ensure that the Treasurer reconciles all bank statements with Department records and reports bank … and procedures to ensure that the Treasurer reconciles all bank statements with Department records and reports bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… appropriations for all funds were $357,927 for 2015. Key Findings The 2012 through 2014 Board-adopted budgets … maintained records for all issued building permits. Key Recommendations Establish reserves and include a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Franklin Square Water District – Life Insurance Policies (2013M-127)
… life insurance policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, … Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the … employee, except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and the Town’s fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The … overly conservative budgeting practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323City of Lockport – Fiscal Stress (2013M-330)
… for the 2013 fiscal year are approximately $32 million. Key Findings We estimate that the City will realize operating … operating deficits we forecast for the 2013 fiscal year. Key Recommendations Adopt structurally balanced budgets that …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Use of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized … the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology … covered the period from May 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… expenditures for 2013 were approximately $2.9 million. Key Findings The Board has not established appropriate … and did not audit and approve claims before payment. Key Recommendations Adopt and enforce formal overtime …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the … housing authority created under the New York State Public Housing Law Section 415. The Authority Board consists … stipends and sold more unused vacation leave than her employment contract allowed. She also has improperly accrued …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorNewark School District Public Library – Board Oversight (2014M-54)
… for the 2013-14 fiscal year were approximately $614,000. Key Findings Although the Board had adopted an investment … health insurance premium, and fees for its services. Key Recommendations Adhere to and enforce all provisions of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Conesus – Justice Court (2013M-140)
… database system. The Justices did not ensure that all money received was deposited and recorded in a timely manner, … financial records, no one can be certain that all Court money was accurately reported and accounted for. Key … and that any differences are resolved. Ensure that all money is deposited in a timely manner, as required, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… budgets totaled $34 million and $35 million, respectively. Key Findings The City did not adopt a comprehensive … of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s procurement …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the cash … controls over employees’ leave accrual records. Key Recommendations Segregate duties over cash receipts or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford Public Library … total of 137 electronic fund transfers totaling $494,817 out of the Library’s general checking account during our …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 … or implement procedures to track CDBG funding and document how the grants were spent and that the intended objectives …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… New York State Department of Civil Service (Civil Service) is responsible for administering the New York State Health … with United HealthCare (United) to process and pay medical and surgical claims for services provided to Empire … for direct costs related to employee compensation and benefits under the Empire Plan’s medical/surgical contract. …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-through