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Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Crown Point – Town Clerk/Tax … Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all cash … of Yonkers – Budget Review (Westchester County) Auditors have determined that the 2019-20 budget materially complies …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Delaware 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-287State Police Bulletin No. SP-150
… Purpose To notify the agency of the modification to Deduction Code 302. Affected Employees … 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in … dated February 12, 2014 Background At the request of the Police Benevolent Association of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceControls Over Cash Advance Accounts (Follow-Up)
… determined whether Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business expenses. We concluded that these accounts received little scrutiny and made recommendations to improve internal controls over …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled $51,642. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSt. Lawrence County – Financial Condition (2016M-173)
… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. … 15-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $226 million. Key Findings The … financial and capital plans to provide a framework for preparing future budgets and managing the financing of …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Oversight of Grants (Follow-Up)
… We found that the monitoring performed by the Freight and Passenger Rail Bureau and the Aviation Bureau could be improved with more effective analysis of available data, and through more effective communication and information …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followCUNY Bulletin No. CU-298
… Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista Jr. dated April 17, 2007. Refer to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… students in cooperation with the Jewish Board of Family and Children Services, is governed by an appointed … policies addressing electronic banking transactions and District officials have not developed written procedures … Although the District has an agreement with each bank and all three banks offer various security controls such as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… appropriations, taking into account historical trends and all available information. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of South Bristol – Financial Management (2015M-140)
… and records of Town officials and employees who received or disbursed money in 2014. Key Recommendations Implement … objectives for funding long-term needs. Annually audit or cause the audit of the books and records of all Town officers and employees who receive or disburse funds. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Hampton – Justice Court Operations (2013M-305)
… Background The Town of Hampton is located in Washington County and has a population of approximately 940 residents. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required monthly … and accountability analyses. Maintain adequate bail records to determine the amount of bail held by the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Greenville Fire District - Fixed Assets (2019M-223)
… purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … or procedures that include threshold values for recording and tagging assets and the persons responsible for maintaining records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its transparency of … Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial … Fire Company Inc Company Board provided adequate oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… contain significant variances between the bank balance and the recorded cash balance. The variances ranged from more … with adequate monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period … is unclear. The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices … accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Village of Pelham – Information Technology (2016M-410)
… is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is … has not installed an adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with the Village’s acceptable use …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410