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Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Lakeland Fire District – Travel and Conference Costs (2013M-145)
… our audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to … necessarily incurred on official District business and did not establish appropriate policies and procedures to ensure that expenditures were properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Chemung County Probation Department – Collections and Disbursements (2016M-10)
… 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York State, has … is composed of one city, 11 towns and five villages. The County is governed by an elected 15-member County …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May … services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 … who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hudson Valley Community College – Tuition and Fees (2016M-348)
… to review the College’s processes for billing, collecting and recording tuition and fees for the period September 1, 2014 through May 31, … IT department preserves all sequentially numbered receipts and other documents when conducting file maintenance …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of Millbrook - Financial Operations and Procurement (2018M-135)
Determine whether the Board provided adequate oversight to ensure resources are safeguarded and officials procured goodsservices as per the policy and statutes
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Contact the Division of Local Government and School Accountability
… about career opportunities with LGSA. Local Government and School Accountability Help Line - 1-866-321-8503 or (518) 408-4934 Mailing address: Office of the State Comptroller Local Government and School …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… complete report - pdf] Audit Objective Determine whether: District financial activities were properly recorded and reported. District officials solicited competition for professional services. Key Findings Accounting records were not accurate as of December 31, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… year, there were 1,338 UPK providers operating outside of New York City that reported serving 43,623 children. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… of the Metropolitan Transportation Authority’s New York City Transit division found it did not collect more than $13 … Jan. 1, 2013 and June 6, 2015. Not adequately enforcing NYC Transit violations has cost tens of millions more over the years. “New York City Transit can and should do more to collect fines from those who violate its rules,” …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedTown of Minerva – Payroll and Cash Receipts (2015M-342)
… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Junius – Supervisor’s Records and Reports (2017M-168)
… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … district. The Supervisor did not account for revenues and expenditures associated with improvement areas in the …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Henrietta – Financial Management and Purchasing (2013M-208)
… member’s business. Carefully review, with consultation from the Town’s counsel as appropriate, the status of …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Dansville – Water and Sewer Operations (2017M-273)
… to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 through … Trustees. The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… purpose of our audit was to determine whether the Board and Library officials developed and implemented adequate internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Marbletown – Financial and Capital Planning (2017M-234)
… to determine if the Board established multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the period January 1, 2016 through June …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… offenders and locate victims to whom restitution is owed. County officials generally agreed with our recommendations … they planned to initiate corrective action. … Cattaraugus County Onoville Marina and Probation Department 2018M32 …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Chester – Time and Attendance Records (2017M-287)
… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287