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Town of Dunkirk – Justice Court (2013M-106)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, 2012, … March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance service …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library … is governed by a five-member Board of Trustees, elected by Wyandanch School District voters. The Library’s expenditures … and enter into written agreements with the providers. … Wyandanch Public Library Oversight of Library Resources …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council … and $35 million, respectively. Key Findings The City did not adopt a comprehensive procurement policy. As a result, … who were paid $164,613. City officials also did not have a written agreement with one of eight professional …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

Town of East Fishkill –Financial Condition (2014M-139)

… and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled $19.9 … did not effectively monitor the budgets throughout the year and did not require the Town Comptroller to present … tax base from the sewer fund. As of the end of fiscal year 2013, the sewer fund owed the general fund $406,579. The …

https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139

Town of Ogden – Financial Management and Justice Court (2014M-234)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately 20,000 residents. It is governed …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234

State Comptroller DiNapoli Releases Municipal & School Audits

… and former business administrator, while familiar with the district’s asset policy and procedures, did not comply with them. Had the board ensured compliance, complete and … or prepare and file the required annual financial report with the Office of the State Comptroller for the 2019-20 …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

Selected Personal Service Contracts

… service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC … The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal service …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contracts

State Agencies Bulletin No. 2135

… Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services Unit (BU02), Operational Services … Employees Association (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving … Lag 04/06/2023 05/04/2023 Eligibility Criteria Employees in Bargaining Units 02, 03, 04 and 47 who currently receive …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-service

XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management

… contractor applies its allocation policies and procedures on a consistent basis to State programs and other operations. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations

Town of Pittsfield – Disbursements (2013M-82)

… Recommendations Periodically compare the approved warrants with the canceled check images, as shown on the bank …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82

State Comptroller DiNapoli Releases School District Audits

… have been issued. Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (2021M-207) Board of Cooperative Educational Services (BOCES) officials did not … properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… Purpose of Audit The purpose of our audit was to review the Board's … Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

2013 Year End Report

… in 2013 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board processes all payments from the Uninsured Employers Fund and the Special Fund for Disability Benefits. Payments from the Second Injury Fund …

https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report

Town of Barrington – Financial Management (2017M-103)

… Board hired an accounting firm to perform bookkeeping and payroll duties without a written contract or proper oversight …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and … additional controls should be considered. The policy does not define how many credit card accounts may be established, … with respect to card use. Ensure that credit card accounts do not allow cash advances. Give strong consideration to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

King Center Charter School – Purchasing (2013M-215)

… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of … any amendments or change orders and document such action in the minutes of its proceedings. … King Center Charter …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215