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Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
Town of Hempstead Sanitary District No 7 PostEmployment Payments Claims Processing and Professional Services 2014M198
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… the governing board of each county served and the New York State Commissioner of Agriculture and Markets. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Cortlandville – Fuel Purchases (2012M-171)
… use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town receives a fleet … all Town departments, used approximately 39,000 gallons of diesel and 21,000 gallons of unleaded gasoline. The total … price compared to available State and County contract prices. Key Recommendation Competitively bid for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Village of Richmondville – Disbursements (2012M-178)
… fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in … The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, comprising …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Amenia – Leave Accruals (2013M-361)
… October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Comptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Generic PINs
… of General Services’ (OGS) Fuel Card Services Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), … Findings DEC’s use of WEX cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCollege at Cortland – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesCollege at Brockport – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … This employee was an athletic coach who was responsible for team travel expenses associated with in-state and … meals and lodging. This coach also incurred expenses for recruiting trips. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration … were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over $4.1 million were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … Determine whether the Town of Hamburgs Towns Finance Office credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109