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Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 8, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases State Audits
… and $1,173 in ineligible staff food costs. Department of Taxation and Finance: Property Tax Freeze (PTF) Credit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company … as required by statute. Check registers are not maintained to track bank deposits, withdrawals, or cash balances. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… require the annual independent audit of the Treasurer’s records. The Company does not have a code of ethics as … and contract for an independent audit of the Treasurer’s records. Adopt a code of ethics and pursue clarification of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … and deposited in a timely manner. The Department’s failure to establish policies and procedures regarding driving while …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over … financial activities for the period January 1, 2011, to May 31, 2012. Background The City of Beacon is located in … and internal controls over the cash receipt function from waste water, park and recreation, or building permit …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the … and sewer funds includes increased revenues to be raised from an increase in water rates that has not yet been …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12State Comptroller DiNapoli Releases School Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsVillage of Upper Brookville – Justice Court (2013M-160)
… The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … clerk performed several key aspects of the Court’s cash accounting functions with limited oversight. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … approximately $6.4 million. Key Findings Village officials have not adopted policies or procedures to govern budgeting …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Forestport – Financial Management (2013M-184)
… Ensure that interfund loans between funds with different tax bases are paid with interest to the respective funds. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … required. We compared the costs of the filters purchased to the costs from other vendors in the area and noted that … Evaluate State contracts, particularly the one for fuel, to determine whether cost savings may be achieved. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… oversight of the Treasurer, who did not deposit certain cash receipts and received payments that were not included in … Board did not provide for adequate controls over the petty cash system or travel expenditures. The Library does not have … to process payroll. Provide proper oversight of the petty cash system and travel expenditures. Develop a policy …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is … $73,661. The Council did not require the Treasurer to provide written periodic financial reports for use in …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Akron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls … The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… employees, participating local government employees and school district employees and their dependents. NYSHIP includes …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughShelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … reserve fund policy or develop a formal plan to define how reserves will be funded, how much will be reserved, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … 2012 through September 30, 2012. Background The Department of Health (Department) administers the State's Medicaid … 163 million claims resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012