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Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 … $234,000. Key Finding Documentation is not maintained to verify the amounts that should have been collected for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCUNY Bulletin No. CU-702
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more than $27,000 in property taxes by misappropriating penalty fees which should have gone to the town. Hart's monthly … calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … in the town payroll register. Town of Hague – Departmental Cash Receipts (Warren County) The board has established … internal controls over the departmental processing of cash collections. Except for minor exceptions related to …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… state without certifying compliance with "all applicable registration and filing requirements”. When submitting … (OSC) for approval, State agencies must provide charities registration information for the applicable charitable … the following: The organization's charities registration number and written documentation from OAG that the charitable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Federal funds or value of assistance for non-cash benefit programs, must be presented accurately since it provides the … auditor/consultant engaged to determine which Federal programs will be subject to CMIA (Cash Management Improvement … Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program for Children 10.565 Commodity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… To Aspire: Ensure that costs reported on annual CFRs fully comply with SED’s requirements. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting … Take action to recover the missing funds identified in this report. Develop and include internal controls in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… issued. Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a comprehensive IT security …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andGouverneur Central School District – Financial Management (2016M-351)
… the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by federal … approval to allocate indirect costs to the school lunch fund to reduce the excess fund balance and adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Town of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… monitor financial operations. At June 30, 2009, the City’s total unexpended surplus for its major operating funds … advances, budget notes and long-term financing to fund operations. City officials have not formalized policies … fund deficits and restore fund balance to an appropriate level. Monitor actual revenues and expenditures to ensure …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for … is to "advance the job opportunities and economic welfare of the people of Seneca County, by actively promoting, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School Audits
… calculating the employee/retiree share of health and dental premiums. For access to state and local government …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … However, auditors found improvement opportunities in some areas were still needed. Town of Smithtown – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… of the Cambridge Central School District , East Quogue Union Free School District , Fallsburg Central School … were made for appropriate student activities. East Quogue Union Free School District – Selected Payroll Practices and … of the Cambridge Central School District East Quogue Union Free School District Fallsburg Central School District …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… appropriately and effectively.” Village of Franklinville – Police Payroll and Water Accountability (Cattaraugus County) … properly accrued. More than $6,000 of overtime paid to the chief and a patrolman was not adequately supported by …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1