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Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… documentation. Company officials did not ensure that cash receipts were adequately documented. Of 125 deposits … payment and have adequate supporting documentation. Ensure cash receipts are supported by adequate documentation. …

Compliance With Special Education Regulations for the Provision of Services

… of the 112 students either did not receive any or received only some of the services recommended in their IEPs. We also …

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …

State Contract and Payment Actions in April

… County. Department of Transportation $167.4 million with El Sol Contracting / ES II Enterprises JV for bridge repairs …

Comptroller DiNapoli Releases Municipal Audits

… cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide … Wyoming County – Selected Financial Activities (2015M-94) The county did not demonstrate that it performed an …

DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme

… competitive bidding scenario for the breakfast items, only to award a second procurement contract to Smart Starts …

Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)

… our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 … The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not properly billing … involved with billing, collecting and accounting for water and sewer charges. Key Recommendations Establish …

Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)

… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. … of the component districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

audit, school district, Amherst

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… officials properly procured, monitored and accounted for diesel and gasoline fuel.  Key Findings  Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …

Opinion 2010-2

…   PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … 57). In describing a local government's responsibility in selling unneeded property when competitive bidding is not … unique facts. In that case, the City of New York was selling two public radio stations. The City's decision to …

Oversight of Select High-Technology Projects

… employment goals. The audit covered the period January 1, 2013 through April 30, 2019. About the Program ESD is the …

Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013

… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …

DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards

… at various high schools after regular school hours, from 3:00 p.m. until 7:00 p.m. Students enrolled in the Twilight … but submitted timecards attesting that she worked until 6:00 p.m., 6:30 p.m., or 7:00 p.m. Both Murray and Cecile signed their …

Jericho Water District – Water Use Charges (2013M-395)

… Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected …

Vertus Charter School – Information Technology Asset Management (2025M-9)

… the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide … certain asset-identifying information, such as an asset’s serial number, make and model, location, employee assigned, … action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …

Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses

… description of the complaint set forth herein constitute only allegations, and every fact described should be treated … by Congress and provided here for informational purposes only, as any sentencing of the defendant would be determined …

Non-Revenue Service Vehicles and On-Rail Equipment

… pieces, none of the service tickets were for PM. Further, only 178 of the 768 tickets documented maintenance as …

XIX.6 State Accounting and Reporting – XIX. Project Costing (PCIP)

Selected Safety and Security Equipment at Train Stations

… taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms," are working, … and CAIs located in the off-hour waiting areas of each side of the station platform. At St. George and …  January 1, 2014 through September 12, 2017, SIR did not have written preventive maintenance procedures for security …