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Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Sodus Central School District – Software Management (2022M-64)
… had permissions that allowed the accounts’ users to install software on their computers without authorization. Of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… and did not adopt or enforce key financial policies. As a result: The Treasurer lacked guidance to adequately perform … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Darien – State Contract Loader Purchases (2013M-88)
… not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and … appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot demonstrate that …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Middle Country Public Library – Treasurer (2015M-291)
… July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven … Middle Country Public Library Treasurer 2015M291 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… service at its middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high … Internet resources to provide instruction were satisfied with their Internet connectivity. Additionally, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193XVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial System (SFS), State agencies, and public authorities on an enterprise-wide … (PCIP). PCIP is a Statewide initiative that requires State agencies and public authorities to enter individual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipTown of Stockport – Disbursements (2013M-216)
… properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is located … sequence within and between all abstracts issued from January 1, 2012 through December 31, 2012 to ensure the check …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Campbell-Savona Central School District – Budget Review (B2-13-12)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the … as those from the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and … finances; as a result, it appears the Treasurer was able to misappropriate approximately $8,500 from January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the Town’s financial condition and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … Determine whether the Board adequately managed the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Rosendale – Justice Court (2014M-232)
… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by … and accountability analyses are prepared monthly. Maintain a current and complete list of all bail held and disbursed. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Chestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … process, resulting in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39DiNapoli Announces State Contract and Payment Actions for Jan. 2016
… Agricultural Industry Enhancement program. Department of Criminal Justice Services $60 million with Morpho Trust USA Inc. to … Poisoning grant. $2.7 million for eight spinal cord injury research grants, including $337,000 to Cornell University. $2 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016