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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $784,000 … complete and accurate manner. Specifically, we found that cash, accounts receivable and accounts payable were … monthly reports that provide budget-to-actual results, cash balances and cash flow projections by fund. Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located … Key Findings The Board did not allocate adequate revenues to the town-outside-village (TOV) highway fund, which caused …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… that operates under the Downtown Ithaca Alliance (DIA) and is charged with the revitalization, development, … promotion, and management of the downtown Ithaca area. The DIA is governed by a 24-member Board of Directors (Board) … adequate documentation for claims prior to disbursing a check. Ensure that the Executive Director’s monitors the use …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… lost a check,” said State Comptroller DiNapoli. “Due to my office’s investigation and my partnership with Rockland County District Attorney Thomas … and he will now be held accountable for his actions. My office will continue to protect the pension system from …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some type of action should be … available to the body or official responsible for auditing claims: If original documentation (such as invoices, purchase … on the situation. In some cases, consultation with the attorney for the local government or school district is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of … not properly limited users’ access within the computerized payroll systems and have not generated and reviewed change …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Yonkers – Budget Review (B17-6-11)
… funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million for the City. The 2017-18 budget …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Comptroller DiNapoli Releases School Audits
… era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … effectively.” Highland Central School District – Financial Condition (Ulster County) During the last three completed …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… by the Board. However, we found that 117 of the 152 checks only had one signature instead of the two required … Treasurer ensured that there were two signatures on checks. The Board established a "best practices" policy for … all cash disbursements in accordance with the by-laws. The bank should be notified that two signatures are required on …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency … management practices for the period January 1, 2012 to May 31, 2013. Background The DCIDA was established in 1976 … Board did not design or implement an adequate system to monitor, evaluate, and control benefits and incentives …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of Education, which comprises nine elected members. The … has not appointed an internal auditor for the 2012-13 school year. None of the 50 claims we tested, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Pittstown – Records and Reports (2013M-5)
… financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is … year were approximately $2.5 million for the general and highway funds. Key Findings The Supervisor did not maintain … with differences totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… period January 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a … body. The Legislature comprises 39 County Legislators. The Albany County Probation Department collected $464,508 and … Albany County Probation Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s … one employee $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara County) The water board and water authority finances …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services … unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins County … do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts (Nassau County) Receipts were … Authority Mechanicville Housing Authority Village of Old Brookville Town of Pamelia and the Tompkins County Public …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and … under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Trustees and an elected Mayor. Key Findings The Board has not implemented adequate compensating controls to address the … remain undetected and uncorrected. The Village does not have policies and procedures in place to safeguard IT assets, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, … overseeing the Town’s operations, finances, and overall management. The Town’s 2013 budgeted appropriations for the … Town of Lindley Financial Management 2012M226 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226