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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The East Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsDiNapoli Announces State Contract and Payment Actions for September 2015
… on his commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses … $11.2 million in grants to the State University of New York Research Foundation for the Center of Excellence in … for Medicaid fiscal agent services. Office of Indigent Legal Services $5 million for seven grants to counties …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the … District is a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… District officials used public resources economically and appropriately for the period January 1, 2011, to October … reports to the Board that contain incomplete information, and the District’s financial records have not been audited by … also does not formally approve attendance at conferences, and could have saved approximately $2,000 on two conferences …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologySchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… officials’ oversight of the Stream Restoration Project and the overall contract process for the period January 1, … Background Schoharie County is located in central New York and has approximately 32,750 residents. The County is … Board did not provide adequate oversight of the planning and execution of the Project and did not ensure that the …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… if restitution payments were adequately safeguarded and whether probation supervision fees were being collected … Background Madison County is located in central New York and has a population of approximately 73,000. It is governed … agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Perinton - Financial Management and Information Technology (2017M-232)
… Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic budgets and accumulated $24 … IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … Key Recommendations Adopt realistic budgets that reflect the Town’s true operating needs and prior results. Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232DiNapoli Announces State Contract and Payment Actions for Jan. 2016
… eight days for contract reviews in January and two days to audit payments. DiNapoli releases this monthly notice to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Audit Objective Determine if the Board is provided timely and detailed financial information. Key Findings Detailed … ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each month. The … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsDiNapoli Announces State Contract and Payment Actions for January 2017
… million with Tetra Tech Inc. for whale monitoring in the NYC Bight. $2.3 million to the Open Space Institute Land … including $17.8 million to the Wildlife Conservation Society. $4.3 million with the Student Conservation … Hurricane Sandy disaster relief. $500,000 to Zoological Society of Buffalo Inc. for park planning, acquisition and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Village of Avon - Board Oversights and Professional Services (2018M-30)
… oversight. Determine if the Village obtained proposals and executed and monitored contracts for professional services. Key … The Treasurer inaccurately recorded capital reserves and operating fund expenditures and the Board inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding … they planned to initiate corrective action. … Town of Marlborough Water and Sewer Financial Operations 2018M160 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … corporation whose goals are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andTown of Clayton - Justice Court Time and Attendance (2017M-286)
… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… financial operations. Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote … documentation. Appoint a claims auditor who is independent of the purchasing process in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… whether the Board properly monitored credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or other known …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154