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Comptroller DiNapoli Releases Municipal Audits
… not have adequate controls in place to help ensure that all cash receipts were recorded and deposited. They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time … County is located in eastern New York and has a population of approximately 63,000. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Town of Frankfort - Board Oversight (2018M-58)
… documentation before authorizing payment. Authorize all fringe benefits provided to all officials and employees. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179School District Physical Education Compliance (2018-MS-3)
… , East Ramapo Central , Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To determine whether the 10 school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3State Agencies Bulletin No. 1040
… to take the credit when they file their federal income tax return. Affected Employees All employees appearing on the Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcVillage of Port Chester – Payroll (2017M-115)
… shortages instead of hiring new officers. Ensure that all current CBAs have all current leave time provisions included, and develop a …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… The Board should establish appropriate pay rates for all classes of employees. … Burnt HillsBallston Lake Youth …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid … Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates three schools with approximately 1,650 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire … million. Key Findings The current work schedule for patrol officers results in the officers working eight days less per …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 through December …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health insurance … However, if the spouse of a deceased retiree continues to make payments and does not inform the District of the … insurance coverage. Key Recommendation Enhance procedures to monitor the status of all retirees and their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… complete report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director … Payments totaling approximately $152,000 (22 percent) of what we tested were not approved by anyone other than the … initiating the charge. Financial system user access was not properly administered; all nine users had access to …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Minetto – Information Technology (2022M-9)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … computer users. Adequately manage local user accounts and permissions. As a result, four of 10 computers had unneeded … and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… were recorded, they did not properly deposit and remit all collections to the appropriate parties in a timely and … Secure collections prior to being deposited. Maintain all records, books and papers including the duplicate cash …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… of capital asset reporting including: the presentation of all capital assets on the face of the State’s government-wide … of the alternative modified approach; and the inclusion of all infrastructure assets (roads, bridges, sewer systems, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… Audit Objective Determine whether the Seaford Union Free School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… to access appropriate services. District officials agreed with our recommendation and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… complete report - pdf ] Audit Objective Determine whether Greenwich Central School District (District) officials … planned to initiate corrective action. … Determine whether Greenwich Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20