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Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
Allegany Engine Company Inc Internal Controls Over Financial Activities 2014M176
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where … statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … of actual expenditures. The Board overestimated revenues in the general fund by $358,000 (an annual average of 35 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Canaseraga – Claims Audit (2023M-48)
… Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were … a thorough and deliberate audit of each claim presented for payment. Discontinue paying claims prior to audit unless …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2DiNapoli Statement on Legislation Restoring Contract Review Authority
… statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of … been removed. The legislation (S.6809-A) already passed in the Senate on May 18, 2022. “The Comptroller’s independent … to increase oversight, accountability and transparency in state procurement. “By reviewing contracts before they are …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityPride 2022
… and Executive Director, Harlem Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad Mack Deputy County Clerk of Monroe County Celebrating LGBTQ+ people of color in upstate and western New York About Pride Month Each June, …
https://www.osc.ny.gov/pride-2022Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationState Agencies Bulletin No. 781
… who are members of NYSCOPBA, Inc. and are currently in or have been in Bargaining Unit 21 at any time since 3/25/04 with Dues … adjustment will be submitted by NYSCOPBA for employees in the title of Lifeguard. All Bargaining Unit 21 employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationVehicle and Heavy Equipment Purchase Program (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Vehicle and Heavy Equipment … acquisition of vehicles and heavy equipment was justified. In a random sample of 75 items that were purchased for $8.2 … provided documentation for only two items for $192,279. In addition, the Port Authority included funds for vehicle …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followManagement of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… contracts or of the member recusing himself from voting on the contracts. The Board did not hold a public hearing for … officers of the fire company recuse themselves from voting on matters that they have an interest in. Consider holding a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… upcoding. Key Finding Since the last time we followed up on the issue, United completed a major project to review …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… technology (IT) controls and multiyear planning for the period January 1, 2016 through March 24, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $3.37 million. Key Findings The … and capital plan to establish long-term objectives for funding long-term needs. Update the fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified … use. Key Recommendations Provide appropriate information, in a complete and accurate manner, to the Board. Develop, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Kendall – Justice Court (2013M-130)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130