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Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the … Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

Seneca County – Water and Sewer Operations (2017M-4)

… evidence was presented to indicate that an agreement was ever initiated with two of five municipal water and sewer …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Gardiner Fire District – Length of Service Award Program (2013M-265)

… Officials granted points for completion of training courses without any record of completion. Only eight of 23 courses were properly supported with certificates of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Oswego County – Transfer Station Cash Receipts (2015M-334)

… Oswego County Transfer Station Cash Receipts 2015M334 …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334

Comptroller DiNapoli Releases School Audits

… Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition for seven professional services or insurance contracts with payments … budgets. The district also maintained inappropriate liability reserves of approximately $942,000 and overfunded …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley

City of Yonkers – Financial Operations (2017M-119)

… Background The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually …

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

City of Yonkers – Budget Review (B6-15-16)

… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification … operating and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

Accounts Payable Advisory No. 31

… Subject : Importance of separating commodity and transmission charges when processing utility invoices for … that some Business Units are not separating commodity and transmission charges when processing utility payments. … ensure the ChartField String (charge line) is correct and appropriate based on the goods and services purchased. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments

Comptroller DiNapoli Releases State Audits

… Thomas P. DiNapoli announced today the following audits have been issued: Department of Motor Vehicles (DMV): Motor … DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses … The board has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0

Police Property Room Inventory (2014-MS-4)

… The purpose of our audit was to determine whether law enforcement agencies have established appropriate controls … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had policies and procedures …

https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4

Village of New York Mills – Justice Court (S9-14-4)

… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, … governs the Village and is responsible for overseeing the Court’s general management and financial operations. The …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

City of Poughkeepsie – Budget Review (B6-17-1)

… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)

… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation

King Center Charter School – Purchasing (2013M-215)

… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215

Town of Conesus – Justice Court (2013M-140)

… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate oversight of Court operations including …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140

Village of Parish – Board Oversight (2012M-240)

… all claims to ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were … of claims and that Village officials and employees obtain price quotes as required by the Village’s procurement policy. …

https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240