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State Comptroller DiNapoli Releases Audits
… Services (OGS): Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-12) An audit released in April … Department of State: Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-11) An audit released in April … and continued to identify new data sets to add to Open Data. However, the department did not identify the total …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all … Establish written policies and procedures for processing payroll and maintaining time records. Require department …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… billion. Civil Service contracts with UnitedHealthcare (United) to administer the medical/surgical portion of the Empire Plan. United processes and pays medical and surgical claims … by health care providers on behalf of Empire Plan members. United contracts with a large network of health care …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programVillage of Lewiston – Purchasing (2013M-45)
… period June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in … and has a population of approximately 2,700 residents. The Village is governed by a five-member elected Board of … to December 31, 2012, for compliance with GML and the Village’s procurement policy. The policy-required checklist …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Afton – Claims Auditing and Disbursements (2023M-177)
… did not properly monitor non-payroll disbursements, which is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased risk that errors or inappropriate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… and reports to ensure they are accurate. Ensure that fundraiser cash advances and receipts are deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… 1, 2013 through March 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection … East Kingston Volunteer Fire Company Financial Activities 2017M191 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… for bingo operations. Establish procedures for each fundraiser which allows the Board to verify the amounts … such as tracking attendance at breakfasts, and develop fundraiser forms which require duplicate signatures verifying …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mAmagansett Union Free School District – Financial Condition (2014M-91)
… evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. Background The … has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… the Assistant Clerk was arrested on the charges of grand larceny in the third degree and corrupting the government. In … the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment … by a Board comprising nine members appointed by the Sullivan County Legislature. The SCIDA extended benefits … for 58 projects during our audit period. Key Findings The Sullivan County IDA (SCIDA) has established a Uniform Tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December … During our audit period, the City has undertaken 10 capital projects totaling $6.9 million. Capital project expenditures for the last three fiscal years …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Urban Renewal Agency is an independent public benefit corporation that was established to plan and undertake urban … Agency is legally affiliated with the Village of Fairport Industrial Development Agency (FIDA) and the Village of …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Sullivan County – Fiscal Stress (2013M-81)
… of our audit was to determine the financial health of the County and identify causes of any identified fiscal stress … 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … York State, and includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Town of Pittsfield – Disbursements (2013M-82)
… compare the approved warrants with the canceled check images, as shown on the bank statements, and review the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82