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Latham Fire Department – Length of Service Awards Program (2016M-279)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279West Niles Fire Company – Financial Activities (2017M-205)
… Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Crown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Village of Frankfort – User Charges (2014M-117)
… officials have not adequately segregated the duties of billing, collecting and recording or provided oversight over … Segregate the water, sewer and electric duties of billing, collecting and recording to the extent practical and … Require a designated official’s prior approval for all billing adjustments and written documentation of the reasons …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is … in the sewer fund does not allow for capital activity to be appropriately monitored against project authorizations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Penn Yan – Water Operations (2013M-104)
… The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, … for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 million. … sufficient financial information to appropriately monitor water financial operations. Our examination of the billing …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not always billed to customers. Due to the lack of … all payments for building permits and parks and recreation fees are being remitted to the Clerk. Internal controls over …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mMarch 2000: Handicapped Parking Education Program
… and the City of New York shall establish a handicapped parking education program for the purpose of providing … advocacy and increased public awareness of handicapped parking laws. In order to fund this program the statute … mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to any other …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followWaverly Central School District – Financial Condition (2013M-148)
… District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings The Board and District … of $1.8 million less than budgeted appropriations each year. For the fiscal year ended 2012, the District’s actual … aggregate appropriated unexpended surplus of more than $4.7 million, an average of more than $940,000 annually, which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148DiNapoli Releases Municipal Audits
… of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, … and properly authorized by a designated official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory … of the Town of Amenia Jericho Water District Town of Poland and the Town of Porter …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … conservative budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalVillage of Maybrook – Water Operations (2013M-121)
… 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of Montgomery and has a population of … result of deficient internal controls, we detected errors in more than 17 percent of the water bills that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Comptroller DiNapoli Releases School Audits
… statutory limit for the past three fiscal years. As of June 30, 2018, the district’s surplus fund balance was … board overestimated budgeted appropriations by an average of $2.6 million (7 percent) in each of the last five years (2013-14 through 2017-18) for a …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of … Town of Monroe Water System Accountability and Electricity Cost …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Comptroller DiNapoli Releases Municipal Audits
… Over Cash Collections (Westchester County) The clerk’s office forfeited 30 percent of its revenues ($17,241) … the vendor improperly withheld funds. Auditors found that ice rink collections totaling $5,364 were unaccounted for due … Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1