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State Comptroller DiNapoli Releases State Audits
… Education Program did not meet certain program outcomes and overarching program goals. SED did not complete federally required documents in a timely manner; and a significant portion of the Migrant Education Tutorial … on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. In a follow-up report, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital … will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … recognize revenue using account 3505. Program Information The following overview is based on information provided by …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases Municipal Audits
… , Walton Fire Department and the City of Watervliet . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Suffolk County) Officials did not maintain time records for the teasurer's or secretary's time worked. For all other …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… Hudson City School District – Information Technology (IT) (Columbia County) District officials did not adequately secure and protect IT systems against unauthorized use, access and loss. The board and district officials did not adopt adequate IT policies or a disaster recovery plan, ensure the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… shop employees to use the shop and equipment for personal business. Auditors observed the senior mechanic fixing six privately-owned vehicles during normal business hours; he earned overtime on some of these days. … not know if town vehicles and fuel were only used for town business. Officials did not maintain adequate and centralized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Waterford - Town Clerk Collections (2018M-265)
… the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key … and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and … the date real property taxes were received could not be located. Key Recommendations Maintain receipts or another …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Kinderhook Central School District - Procurement (2018M-137)
… unable to provide documentation supporting their selection of four professional service providers paid a total of … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… evaluate procurement options or make benchmark comparisons to ensure they received the lowest prices for electricity and … Recommendation Evaluate procurement options and compare to potential benchmark rates to help ensure the lowest possible prices are procured for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… through April 29, 2014. Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… the Department with equipment and a fire house and funds the Department’s fire protection service operations. As … misappropriated approximately $17,500 of Department funds. Key Findings The Board did not develop and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Candor Fire District – Controls Over Financial Activities (2014M-268)
… Background The Candor Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. … a 16-member Board of Supervisors. Budgeted appropriations for 2015 total approximately $125 million. Key Findings The … sites or options prior to entering into a 17.5 year lease for office space with a private developer. The procurement …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Edinburg Common School District – Tax Collection (2016M-233)
… determine whether all money reported as collected agrees with the amounts deposited. Ensure penalties are enforced, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … Appendix B includes our comments on issues raised in the District’s response. … Iroquois Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Franklinville Joint Fire District – Claims Processing (2017M-141)
… in Cattaraugus County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. … elected six-member Common Council. Budgeted appropriations for 2017 total approximately $17.8 million for the general … The City has no formal process for staying current on water and wastewater system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117