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Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to … supported recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
Determine if claims were adequately documented for appropriate purposes and properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mBuffalo Academy of Science Charter School - Procurement (2019M-250)
… by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as recommended …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Town of West Seneca - Capital Project Management (2019M-195)
… whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the anticipated …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Madison County - Claims Audit and Payment Process (2019M-142)
… computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mRockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Dayton - Supervisor's Records and Reports (2019M-189)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
Determine whether Company officials ensured that financial activities were properly authorized recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mBemus Point Central School District - Capital Projects (2019M-212)
… in a more transparent manner. The Board did not approve change orders or competitively bid seven change orders totaling $362,000 that exceeded the statutory … project plan transparently to voters. Properly approve all change orders and competitively bid change orders exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pine Valley Central School District - Financial Management (2019M-35)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring … the statutory limit by more than $1.8 million. Despite the District generating operating surpluses totaling almost $2.2 … use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Southside Academy Charter School - Enrollment and Billing (2019M-70)
… The School did not have all the necessary student residence documentation on file. Key Recommendations Review … billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Determine whether the Sheriffs Department Department properly accounted for the financial …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… being used for inappropriate expenditures. Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over … and sales proceeds are recorded and accounted for. Compare fuel purchases to amounts logged and provide periodic … adequate controls over highway assets, scrap metal and fuel. Ensure Town officials procure goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Elwood Union Free School District - Claims Auditing (2019M-31)
… to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and … audit and found that the control procedures were followed for the selected claims to ensure they were adequately documented, were for appropriate purposes and were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… and Wyoming counties failed to adequately monitor project approvals or results, according to audits issued … to be done.” The Comptroller’s audits, which focused on project approval and oversight, revealed: Niagara County IDA … the board failed to provide adequate oversight of the project approval process and could not verify that staff …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDiNapoli Announces State Contract & Payment Actions for January 2014
… State Comptroller Thomas P. DiNapoli announced today his … valued at nearly $1.1 million due to fraud, was As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies, certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014Opinion 94-18
… may not give or loan its money or property to such an organization. Accordingly, the village may not permit an … Opns St Comp No. 94-12, p __). October 31, 1994 Sanford L. Church, Esq., Village Attorney Village of Albion …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Subway Wait Assessment
… (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; … an average 5.5 million weekday passengers on its 23 subway lines (which includes three shuttle lines). From the original 28 stations built in Manhattan and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Comptroller DiNapoli Releases School District Audits
… were submitted and reimbursed. Of the 2,683 required sessions, therapists documented 605 as scheduled and missed, but did not document another 506 sessions. As a result, 41% of the required services may not … Two of the 15 therapists did not schedule make-up sessions, and some therapists did not always document …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1