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Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)

To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain complete …

UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services

… monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services and to … if out-of-network providers billed UnitedHealthcare for higher-paying Evaluation and Management services than … of Civil Service (Civil Service) administers NYSHIP. In carrying out its responsibilities, Civil Service contracts …

Maintenance, Inspection, and Testing of the Event Recorder System

… Purpose The objectives of our audit were to determine whether the the Long Island … a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent agencies, the LIRR, founded in 1834, …

Town of Guilderland – Employee Compensation and Benefits (2015M-262)

… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings … the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015 …

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… By law, you can’t hire or appoint immediate or close family members of a school board member, school district … by not appointing other relatives, such as in-laws, or family members of individuals with the responsibility of …

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… complete report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card … Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases …

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …

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

… The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is governed by an …

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

… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Batavia …

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

… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …

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 …

Village of Dansville – Water and Sewer Operations (2017M-273)

… Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The Village has …

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… Library is located in Oswego County and is classified as a school district public library. The Library, which serves a … receipts and waiving fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw …

Town of Marbletown – Financial and Capital Planning (2017M-234)

… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The …

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Audit Objective Determine whether: Onoville Marina (Marina) revenue was properly accounted for. The Probation Department … accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …

Town of Chester – Time and Attendance Records (2017M-287)

… over employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $11.8 million. Key Findings … Recommendations Implement comprehensive written procedures for time and attendance. Require all employees to complete …

DiNapoli Announces State Contract and Payment Actions for November

… 36,000 payments valued at nearly $76 million for a variety of reasons. As the state’s chief financial officer, … Recently, DiNapoli released a comprehensive package of procurement reforms to increase independent oversight of … of Medicaid Inspector General $8.4 million lease with 90 Church Street Limited Partnership for space at 90 Church …