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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. Background The Stanley …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background The South …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… the employee’s usual work location. If an employee works at more than one location, the employee’s official station …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… Background Chapter 845 of the Laws of 1977 established the New York Environmental Protection and Spill Compensation Fund … and removal of petroleum spills. The statute assigns the State Comptroller administrative and operational …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followNassau County – Contract Approval Process (2012M-192)
… needed services so that vendors can provide those services at the earliest possible time. Review those contracts where …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office and accountability over the water operations for the period January 1, 2011 to July 31, 2012. Background … budgeted operating fund expenditures totaled $5.9 million for the 2013 year. Key Findings The Council and Treasurer … or used, leaving 388 million gallons of unaccounted-for water. The cost of unaccounted-for water for 2011 is …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… expenditures by a total of more than $15 million for fiscal years 2013-14 through 2015-16. The district also … School officials did not obtain the required quotes for six vendors paid $112,611. Although the invoices examined were for appropriate school purposes, when officials do not seek …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … adopted budgets that included real property tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … members. The District’s adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The … keep revenues in line with expenditures. Adopt a policy for the use of fund balance. Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188XIX.6.D Reporting – XIX. Project Costing (PCIP)
… be based on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity for … Costing Business Unit and their associations to the grant/customer contract. Provided information includes agency … Costing. The report provides, by Reference Award Number, Customer Contract Number, and Customer Contract Line Number: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingDisposal of Electronic Devices
… disclosed. One way information can be compromised is through careless disposal or re-use of electronic devices. …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Personal Service Contracts
… Purpose To determine whether two selected Empire State Development … were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. … Public Authorities Law. We found that ESDC officials were not in compliance with many of these requirements for both …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsWage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … explanations for their lack of corrective action. Scio Central School District – Capital Assets (Allegany County) … to the board each month or prepare and file the required annual financial report with the Office of the State …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Collection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four … through February 18, 2010, we found the Department needed to act more effectively to collect about $37 million of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followXII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… does not provide monthly reports timely to the Supervisor, or perform a monthly accountability of cash to liabilities. … entered into any contract with a volunteer ambulance squad or individual volunteers to provide an independent ambulance …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Newfield – Selected Financial Activities (2013M-2)
… The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is … member Town Board, which consists of the Town Supervisor and four council members. For the 2012 fiscal year, the Town … his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be produced for our …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2