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Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCortland County - Claims Audit and Check Printing (2018M-247)
… software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did not control his signature during check printing. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… vendors. Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board … 270 days of taking office. Closely monitor the purchasing process to ensure that purchases are made in accordance with … with all vendors. Properly document the required process to standardize the purchase of goods and services and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… The purpose of our audit was to examine the District’s purchasing procedures and to determine whether the District’s … that District personnel used competitive methods when purchasing goods and services not subject to competitive … bidding. The District did not enter into written agreements with all professional service providers. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Lakeland Fire District – Travel and Conference Costs (2013M-145)
… paid for actual District expenses, necessarily incurred on official District business and did not establish … The payment of $15,041 in questionable travel costs which do not appear to be for the District’s benefit. Claims … and reasonable means of travel be used, they could have saved over $12,000 on the five out-of-state conferences …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Chemung County Probation Department – Collections and Disbursements (2016M-10)
… 2015. Background Chemung County is located in the southern tier of New York State, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… The purpose of our audit was to determine whether the Department’s members ensured that the Treasurer properly … 1, 2013 through May 16, 2014. Background The Halcottsville Fire Department is a volunteer organization located in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is … feature to identify changes made within the Enterprise Resource Planning (ERP) system. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of Millbrook - Financial Operations and Procurement (2018M-135)
… goods and services in accordance with the procurement policy and applicable statutes. Key Findings Village … officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that … Key Recommendations Maintain documentation for the restricted donations to ensure that they are used …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… complete report - pdf] Audit Objective Determine whether: District financial activities were properly recorded and reported. District officials solicited competition for professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… agencies) collaborating with school districts comprise a wide range of early child care and education providers, … complying with health and safety requirements. There is a wide disparity in the way UPK providers are monitored for …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… of millions more over the years. “New York City Transit can and should do more to collect fines from those who … and delays on the rise Transit needs every dollar it can get to improve the subway service for straphangers. Fines are … payment, depends on its ability to reach respondents by phone and by mail. DiNapoli’s audit found that far too often …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedTown of Minerva – Payroll and Cash Receipts (2015M-342)
… to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, … Because the Board has not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Junius – Supervisor’s Records and Reports (2017M-168)
… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … district. The Supervisor did not account for revenues and expenditures associated with improvement areas in the …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s … cards. The Town also did not monitor compliance with its code of ethics policy and entered into contracts that resulted in a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether … water and sewer operations for the period June 1, 2013 through November 8, 2017. Background The Village of Dansville … controls. The Board should investigate and correct the causes of water loss due to leaks if it is cost-effective to …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273