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City of Johnstown – Internal Controls Over Payroll (2015M-75)

… Purpose of Audit The purpose of our audit was to determine if adequate internal controls … 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population … City of Johnstown Internal Controls Over Payroll 2015M75 …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Town of Owego Fire District – Board Oversight (2013M-26)

… 2011, to December 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, … and Tioga County, in which it is located. The Board of Fire Commissioners consists of five elected members, with one … 50 percent of fuel delivered to two of the three District fire stations. Key Recommendations Conduct a thorough and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26

Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)

… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

DiNapoli: Former Treasurer Arrested in Village of Millport Theft

… she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. "Ms. Haverley took … District Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. … was conducted in partnership with the New York State Police. The case is being prosecuted by the Chemung …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theft

State Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks

… "The 9/11 attacks united New York, America and nations around the world in a way not seen in decades. We stood together bonded by the … we held in the aftermath of 9/11. I can think of no better way to honor the men and women who lost their lives. We … The 911 attacks united New York America and nations around the world in a way …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacks

Town of Schroon - Town Hall Expansion Project (2018M-128)

… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …

https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128

Forensic Audit of Payments to On-Board Service Managers (Follow-Up)

… were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President … the three prior audit recommendations, one was implemented and two were partially implemented. Key Recommendation …

https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-follow

Borough of Manhattan Community College – Controls Over Bank Accounts

… determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all Borough of … college can proceed with the account. Key Findings CUNY Central officials provided us a list of 23 bank accounts that … To determine whether the City University of New Yorks CUNY Central Office Central officials adequately ensured that all …

https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accounts

Oversight of the Early Intervention Program’s State Fiscal Agent

… period April 1, 2013 through December 10, 2015. Background In New York State, the Department of Health (Department) is … with the current SFA, Public Consulting Group (PCG). In total, the Department has paid $19.1 million since April … service and data and reporting. Despite improvement in the SFA’s timeliness of EI claim payments, as of September …

https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agent

Medicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)

… Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology (known as Ambulatory … days after the issuance of the follow-up report to provide information on any actions that are planned to address the …

https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-follow

Town of St. Armand – Selected Financial Operations (2017M-142)

… County and includes a portion of the Village of Saranac Lake within its borders. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

Town of Batavia – Water and Sewer Operations (2018M-12)

… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … district. The Supervisor did not account for revenues and expenditures associated with improvement areas in the …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Town of Deerpark – Real Property Tax Collections (2017M-277)

Town of Deerpark Real Property Tax Collections 2017M277

https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Town of Henrietta – Financial Management and Purchasing (2013M-208)

… Purpose of Audit The purpose of our audit was to review the Town’s … develop adequate policies and procedures over the use of credit cards. The Town also did not monitor compliance with its code … Town of Henrietta Financial Management and Purchasing 2013M208 …

https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185