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Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)

… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. … year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and sold more … did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the Executive …

https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-director

Newark School District Public Library – Board Oversight (2014M-54)

… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library operations for the period …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Town of Conesus – Justice Court (2013M-140)

… shown in the accounting records, and that any differences are resolved. Ensure that all money is deposited in a timely …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140

City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)

… controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … which consists of five members, has overall responsibility for the City’s operations. The City’s operating expenditures …

https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013m

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… committee when collecting and depositing funds, recording cash receipts and disbursements and paying Company bills. The … officials and staff on all financial operations, including cash disbursements, cash receipts, purchasing, credit card usage and claims …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

State University of New York Upstate Medical Center – Selected Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three year period ended March … for two individuals paid by SUNY Center with outliers in the area of mileage; one of these individuals also had …

https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses

Ethelbert 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. … of Trustees. The Library disbursed a total of $788,584 for the fiscal year ending December 31, 2012. Key Findings … that disbursements were made in an economic manner and for authorized Library purposes. The Board did not audit any …

https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222

Town of Champion – Information Technology (2014M-130)

… were approximately $2.5 million. Key Findings All users have administrator rights to their computers, giving them … and security of the computer and data. Town officials have not adopted comprehensive data backup policies and … backs up data to the machine that she is currently working on and not to an offsite location or a removable hard drive. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130

Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin … The purpose of our audit was to evaluate internal controls over the …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-board

Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network

… To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … the hospital portion of this plan. Empire processes claims for hospital services according to contracts it negotiates …

https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-health

College at Purchase – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a Statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expenses

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background A … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management

Town of Lindley – Financial Management (2012M-226)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management for …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226

Town of Laurens – Budgeting Practices (2013M-204)

… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 … 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … in the accounting records or the adopted budgets, there is not a base-line level for routine expenditures, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204

Village of Mount Morris – Justice Court (2013M-152)

… 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … reported 1,817 cases and collected a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice … upon resignation. Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to …

https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152

Town of Forestport – Financial Management (2013M-184)

Town of Forestport Financial Management 2013M184

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184

Town of Davenport – Financial Operations (2013M-62)

… for audit and approval and that all such claims appear on an abstract. Ensure that the Supervisor provides complete, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

State Comptroller DiNapoli Releases School District Audits

… suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds … for. Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. Wyandanch Union Free …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1