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Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …

Town of Frankfort - Board Oversight (2018M-58)

… wages paid to another employee. The Board did not properly authorize health insurance benefits averaging $183,000 … supporting documentation before authorizing payment. Authorize all fringe benefits provided to all officials and …

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …

Audits of Local Governments: About Our Audits

… management and those charged with governance and oversight in using the information to improve program performance and … audit objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program … Peer Review of LGSA To ensure that audits are completed in accordance with applicable government auditing standards, …

Vested Retirement Benefit – Special 20- and 25-Year Plans

Vested Retirement Benefit – State Police Plan

Accounts Payable Advisory No. 8

… payment of duplicate invoices. Vendors may not accurately credit the Business Unit for the payment. Vendors may not see …

Town of Hartwick – Water District Operations (2017M-250)

… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key … could bill users more equitably if they serviced the water meters. Water rents were not billed to some District …

Central Valley School District – Claims Audit (2015M-129)

Central Valley School District Claims Audit 2015M129

Bedford Central School District - Information Technology (2018M-164)

… Bedford Central School District Information Technology …

Comptroller DiNapoli Releases State Audits

… of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … claims at high risk of overpayment. Roswell Park Cancer Institute: Security Over Electronic Protected Health Information (2014-S-67) The institute has taken many steps to safeguard its electronic …

Comptroller DiNapoli Releases School Audits

… District , Fort Edward Union Free School District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … to address current and long-term financial trends. Glens Falls Common School District – Financial Condition (Warren …

Opinion 88-63

… bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received as gift for unit established … as gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the …

East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)

… Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel … Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately monitor fuel inventory …

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today … the Reimbursable Cost Manual (2020-S-37) Life Skills is a New York City-based not-for-profit organization authorized by … Education services to children with disabilities. The New York City Department of Education refers students to Life …

Orleans County – Department of Social Services (2012M-222)

… period January 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a … Orleans County Department of Social Services 2012M222 …

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …

City of Lockport -- Budget Review (B1-15-20)

… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … 2016. The overtime appropriation in the proposed budget is less than the amount expended for the first nine months of …

North Shore Central School District – Fuel Inventory (2017M-89)

… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …