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Town of Greene – Justice Court Operations (2021M-95)
… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Knox – Town Clerk (2020M-72)
… did not: Annually audit or obtain an audit of the Clerk's records and reports as required. Key Recommendations Deposit … annual audit of, or cause an audit of, the Clerk's records and reports. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesTown of Hebron – Fiscal Oversight (2015M-59)
… did not provide the Board with adequate monthly financial reports. The Supervisor delegated his responsibility of … Provide the Board with adequate monthly financial reports, including reconciled cash balances for each fund, budget status reports and bank reconciliations accompanied by bank …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of East Greenbush – Justice Court Operations (2016M-60)
… of Court liabilities for comparison with available cash are prepared and reviewed. Report and send the amount of …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… records that include cash balances and an accounting for all revenues and expenses. Perform monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… January 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to … Malta Ridge Volunteer Fire Company Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialHortonville Fire Company – Financial Activity (2014M-210)
… Fire District, which serves the hamlet of Hortonville in the Town of Delaware, Suffolk County. The members, … activities to ensure that all money collected is deposited in a timely manner. Audit and approve all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Davenport - Transparency (2018M-85)
… The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information … Recommendations The Supervisor should maintain adequate records so that he can provide sufficient reports to the …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Lincklaen – Board Oversight (2017M-37)
… use excess funds as a financing source in a manner that benefits Town residents. Perform annual audits of the records … Establish and implement internal controls to lessen the risks associated with the lack of segregation of duties in …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Compliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … of Interest State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followInternal Control System Components
… Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Police Bulletin No. SP-126
… and Investigative Specialists represented by the New York State Police Investigators Association in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-126-retroactive-april-1-2010-salary-increase-state-police-employeesDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… training, services and supports even more critical. State law requires that mental health instruction be a part of … to ensure they meet requirements of the state education law. Require schools to ensure all staff who have daily …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthFare Evasion (Follow-Up)
… of implementation of the 19 recommendations included in our initial audit report, Fare Evasion ( 2019-S-7 ). … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … Fare Enforcement and Worker Safety Program was effective in achieving its goal of reducing annual fare evasion losses …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followDiNapoli: Regional Land Banks Fighting Urban Blight
… State Comptroller DiNapoli today released a report on the progress regional land banks are making in helping communities fight blight and … for demolition. In many cases, the land banks focus on rehabilitating residential properties, but many also … State Comptroller DiNapoli today released a report on the progress regional land banks are making in helping …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blight