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State Comptroller DiNapoli Releases Audits
… identified $22,713 in costs that Kids First reported on its CFR that did not comply with SED’s requirements for …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… in September 2018 found DOH has taken various actions to safeguard the quality of drinking water delivered to public water system customers. However, auditors … in a timely manner and reported deficient practices to the public, as required. However, auditors identified gaps …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not establish adequate internal controls to safeguard the district’s user accounts. Specifically, … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to officials. Edwards-Knox Central School District – Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-301
… apply the Prepaid Legal Service Benefit for the 2021 calendar year for employees with a status of Active or Paid … the deficiency will automatically be recovered through payroll deduction should the employee later return to the payroll. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsSex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2DiNapoli Announces $15 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced … The allocation followed an intensive analysis by 57 Stars LLC, the manager of the Fund’s $100 million Emerging Europe … is part of an estimated $30 million anticipated investment in Northern Ireland. “We’ve found a dynamic opportunity to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandTown of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 … one to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Saratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… Audit Objective Determine whether extra-classroom activity funds were adequately safeguarded and collections and … employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent. The … of cash advances and prepare reconciliations to ensure funds spent are supported by adequate documentation and for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mChenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over financial activity for … in Broome County. The Company provides fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection contracts. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mCity of Tonawanda - Information Technology (2018M-146)
… Determine whether the Common Council (Council) ensured information technology (IT) assets were properly safeguarded. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies … Provide periodic IT security awareness training to personnel who use IT resources, including the importance …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Village of Ballston Spa - Financial Condition (2017M-256)
Village of Ballston Spa Financial Condition 2018M256
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Jefferson Community College – Procurement (2017M-156)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services … not address insurance coverage and competitive methods to procure it. Key Recommendation Revise the College’s purchasing policy to include a method to seek competition for insurance …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21