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Comptroller DiNapoli Releases Municipal Audits
… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0West Nyack Fire District – Claims Processing (2014M-259)
… Nyack Fire District is a district corporation of the State and provides fire protection services to portions of the Town … cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with … enough detail to indicate that the claim was an actual and necessary District expense. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andVestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal … June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the Town of Vestal in … protection services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187CUNY Bulletin No. CU-377
… 2009 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 268 ) and Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler … edit program defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-368
… 2009 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 268 ) and Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler … edit program defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-368-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-298
… Purpose To explain the procedures for processing the June 2007 Uniform Allowance Payment. … Eligibility Requirements The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the … Jr. dated April 17, 2007. Refer to the Uniform Allowance for CUNY Campus Security Titles for eligibility requirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The County, which has a …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… not apply for transportation aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not account for 20 and 73 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… retention goals. These 13 projects had 2015 and 2016 employment goals to create and/or retain 1,034 and 1,270 full … goals. Key Recommendations The Board should: Monitor the new project evaluation and assistance framework (framework) …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … a five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $790,000. Key … the close of the fiscal year. Conduct an audit, or arrange for an audit, of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… financial operations to ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key Findings The purchasing agent … with the procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year were approximately $190 million. Key Findings The Board adopted budgets for fiscal years 2013-14 through 2015-16 that resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. … with water and sewer services. Budgeted appropriations for 2017 totaled approximately $8.8 million. Key Findings The … a timely manner. Establish formal policies and procedures for review and approval of the assessment of penalties and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and … bank reconciliations consistently prepared and provided for review. The Board has not filed the required Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestchester County – Budget Review (B18-6-2)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … for fiscal year 2018. Key Findings Significant revenue and expenditure projections in the proposed budget are … collective bargaining agreements (CBAs) have expired and the County faces potential significant increased salary …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services provided … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m