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Greenville Fire District - Fixed Assets (2019M-223)
… assets. Key Findings Although the District purchased fixed assets totaling $145,398 during our audit period, the … date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Village of Unadilla – Procurement (2022M-182)
… (Village) officials used a competitive process to procure goods and services. Key Findings Village officials did not always use a competitive process when purchasing goods or services, as required by New York State General … Village officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Clymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Village of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background … Village of Endicott Budget Review B4167 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings BOCES … stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not deactivate 48 …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary determinations required …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… Determine whether the Town of Pitcairn Town Town Board Board properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Comptroller DiNapoli Releases School District Audits
… In addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… being used for inappropriate expenditures. Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over … and sales proceeds are recorded and accounted for. Compare fuel purchases to amounts logged and provide periodic … adequate controls over highway assets, scrap metal and fuel. Ensure Town officials procure goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Lake George Fire Company - Cash Receipts (2015M-216)
… whether Company collections were properly accounted for and deposited timely and intact for the period January 1, 2013 through April 30, 2015. … of Directors elected by the Company’s members. Revenues for 2014 totaled approximately $125,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… controls. The Treasurer has not filed the required annual foreign fire insurance report for 2012 with OSC. Key … duties and provide oversight. Maintain records relating to foreign fire insurance moneys and file the annual report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Comptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority (MTA): Bus Driver Licensing (Follow-Up) (2015-F-13) An initial … issued in June 2013, determined that the majority of MTA bus drivers sampled met the requirements of Article 19-A of … issued in June 2013 determined that the majority of MTA bus drivers sampled met the requirements of Article 19A of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1165
… Plan. Affected Employees Employees in Bargaining Unit 21 Effective Date(s) Immediately Background Pursuant to … Retirement System (ERS) to reduce 5 days worked for BU 21 employees identified as eligible for the Deficit Reduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Broome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in … While the County’s general fund seems to be in the early stages of recovery, the significant reliance and use of fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Emergency Service Communication Surcharges (2017-MS-4)
… picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4SUNY System Administration Office – Selected Employee Travel Expenses
… that were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that the … charges). Key Recommendation Recover the $200 hotel room smoking charge from the hotel or the employee. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Improprieties at the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, … contracts and payments to vendors for purchases of food products that occurred between January 1, 1996 and … former Center Director Howard Dean, his staff, and various food vendors complied with State laws relating to ethics and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesEligibility, the Benefit and Filing – Police and Fire Plan
… retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. … creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you have not …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State … date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales tax; …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77