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Village of Ilion – Information Technology (2015M-34)
… to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system for the period January 1 … Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-15-11)
… review was to determine whether the significant revenue and expenditure projections in the Village's tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Homeowners Association, Inc.
… TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. Background Under this contract, … foreclosure prevention, combating community deterioration, and revitalizing the community. The majority of the contract …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Smithtown – Departmental Operations (2017M-66)
… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is … for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Livonia – Justice Court (2015M-76)
… The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which … For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The … submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than $151,000 collected to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Endicott – Budget Review (B4-14-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 … have not developed formal IT policies for user access, and the Board has not developed a formal disaster recovery …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain … Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science … The Board did not ensure that it appropriately identified and evaluated available options before deciding to lease a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… was sentenced to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the … Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to grand … larceny in Steuben County Court in March. DiNapoli’s audit and investigation found that for more than four years, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftProblem Gambling Treatment Program (Follow-Up)
… ) . About the Program The Office of Addiction Services and Supports (OASAS) is responsible for administering the … includes: defining problem gambling services; developing and ensuring access to prevention, treatment, and recovery services; developing minimum standards for …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followState Comptroller DiNapoli Releases Municipal Audits
… Operations (Steuben County) Auditors found complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a … The board did not properly segregate water billing and collection duties or establish compensating controls. In …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Understanding the Audit Process
… examines the fiscal affairs of local governments and schools. Working through the Division of Local Government and School Accountability, these audits: protect taxpayers by improving fiscal management; and provide officials with the information they need to …
https://www.osc.ny.gov/local-government/audits/understanding-audit-processLake 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, … which provides fire protection services to the Village and to part of the Town of Lake George, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Greenville Fire District #1 – Board Oversight (2014M-376)
… #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene … budgets did not include detailed estimates of revenues and did not include estimates of fund balance. Reserve funds … established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that … totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the Board’s audit which are … audit. The Board did not use the prescribed budget format, and adopted budgets which did not include the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsApalachin Fire District – Oversight of Financial Operations (2013M-25)
… District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners … The District does have adequate financial policies and procedures. The Board has adopted purchasing, investment, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Division of Diversity Management
… Division: provides guidance throughout the agency and facilitates policy to establish a fair, fully inclusive … Comptroller’s Executive Order prohibiting discrimination and harassment, as it's charged with helping implement all federal, State and local laws related to Equal Employment Opportunity offers …
https://www.osc.ny.gov/about/division-diversity-managementSherman Central School District – Claims Processing (2016M-352)
… Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which … totaled approximately $9.5 million. Key Findings The Board and District officials have not developed adequate written policies and procedures governing the claims processing function. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… could include regularly contacting all retirees by phone or mail to obtain updates of their contact and … information and comparing enrollees’ Social Security numbers against the Social Security Administration database. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance