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Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… temporary officers or employees of the County using the payroll system. Contact ERS regarding reporting the earnings … or his designee. … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. … same space, it is questionable that the District has been paying fair market value. Instead, it appears that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mComptroller DiNapoli Releases Municipal Audits
… activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … and complete inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that will impact its financial condition. …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by … review of leave time records. District officials do not ensure that access rights to the payroll and human …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… announced James “Jay” Spina was sentenced in federal court for running a large-scale health care insurance fraud scheme. … systematically double-billed insurers, charged for services never rendered, created shell companies and … of dollars,” DiNapoli said. “This type of fraud harms all New Yorkers and contributes to higher health care costs …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in … on appropriating significant amounts of fund balance to finance operations. The County’s enterprise health fund …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Southside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … that has five members. The School’s budgeted expenditures for the 2012-13 fiscal year were approximately $9 million. … and authority of the Board. The agreement transfers all School revenues to NHA, and the revenues are to be …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Fire Safety (2015-MS-1)
… government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire … at least once a year, or as necessitated by changes in staff assignments, occupancy or building layout. The … Review and approve all fire plans and evacuation plans in accordance with the Fire Code. Keep documented evidence …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the … 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Ordinary Disability – Article 14 Benefits
… of your FAS for each year of credited service, up to 25 years. It is reduced by 100 percent of any Workers’ Compensation benefit payable and …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityHughsonville Fire Company – Financial Activities (2014M-201)
… duties, such as regular reviews of financial records and reports, bank statements and reconciliations. Prepare and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Oswego County – County Bridge Maintenance (S9-13-8)
… Purpose of Audit The purpose of our audit was to determine whether … operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund … debt service payments. The District’s 2015-16 report on reserves did not include the dates the reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287West Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is … card transactions reviewed did not have documentation to support purchases made. Expense reports for travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259