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Smithtown Fire District – Capital Project (2014M-231)
… $4.23 million. Key Findings The Board approved a capital project funded with $2.8 million from the capital … Smithtown Fire District Capital Project 2014M231 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 … Seaford Fire District Length of Service Award Program 2014M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… for. The Companies’ Trustees did not use bank statements while performing required annual audits. The Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… provided adequate oversight of financial operations for the period January 1, 2013 through January 31, 2014. … The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of … of Trustees and an Executive Committee is responsible for running the Company’s overall fiscal affairs. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialState Agencies Bulletin No. 1164
… dated June 28, 2012 (Institution) Background NYSCOPBA membership dues for those affected by the contract agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationSubway Wait Assessment (Follow-Up)
… Purpose To determine the extent of implementation of the five … Transit had not developed a full and comprehensive plan to deal with the long-term causes of service disruptions, including matters related to major structural and technology improvements. The goal for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… employees covered by the District’s same health insurance plan through a spouse or parent employed by the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsPleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Jericho Water District – Water Use Charges (2013M-395)
… water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. … governs the District. The District’s total revenue for the 2012 fiscal year was approximately $9.5 million, … real property taxes. Key Findings We found that, except for minor discrepancies that we discussed with District …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 … Village of Medina Ambulance Service Billings 2014M326 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… 2014, found that the Port Authority of New York and New Jersey (Authority) did not follow the New York State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followVillage of Pittsford – Board Oversight (2017M-51)
Village of Pittsford Board Oversight 2017M51
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Kortright – Financial Management (2016M-397)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 25, 2016. … The general and highway funds’ budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … fund and $515,112 in the highway fund without clear plans for the use of these accumulated funds. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … The Board did not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. … The Board did not establish policies and procedures to guide staff when processing claims, which were not audited …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations … than the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… or reviewed and updated, policies as required by law and sound business practices. The Board did not audit claims to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Hempstead – Budget Review (B7-13-13)
… the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13State Comptroller Dinapoli Releases Municipal Audit
… operations and the Justice Court did not properly account for court funds. Auditors found 22 claims totaling $132,819 … the clerk-treasurer’s or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditState Police Bulletin No. SP-151.1
… change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State … Code 482 from NYSPIA Emergency Assist. Fund to NYS Police Inv Foundation. The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators