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City of Glen Cove -- Budget Review (B17-7-12)

… reasonable, and whether the City took appropriate action on recommendations in our previous budget review issued in … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … and recreation fund. These three funds are projected to have a combined unassigned fund surplus of $448,951 by 2017 …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)

… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his fiscal responsibilities for the period January 1, 2016 through July … Town of Frankfort Supervisors Fiscal Responsibilities 2017M192 …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192

Operational Training and Medical Assessments of Train Crews

… and implemented training and retraining programs for train crews to ensure safe train operations; ensured that … and a Conductor – both of whom have direct responsibility for the safe, timely, and proper operation of Transit trains. … Conductors, evaluate and monitor train service personnel for fitness of duty, and respond to and investigate …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews

Financial Oversight of the Advantage After School Program

… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to … is spent in accordance with program guidelines and whether these controls are functioning as intended. The … youth development opportunities to school-age children and youth during the hours directly after school. Research …

https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-program

Collection and Use of Oil Spill Funds (Follow-Up)

… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). … To assess the extent of implementation of the four recommendations included in our initial audit report Collection and Use of Oil Spill Funds 2014S59 …

https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-follow

Department of Taxation and Finance: Personal Income Tax

… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed during the … income tax refunds approved by the Department of Taxation and Finance Department for paymen …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax

Town of East Hampton – Budget Review (B18-7-9)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Village of Tuxedo Park - Board Oversight (2018M-66)

… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for … (IT) control weaknesses were communicated confidentially to Village officials. Key Recommendations Segregate the …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

Town of Red Hook - Financial Condition (2018M-171)

… to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance will … policy to ensure reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and … whether Village officials properly accounted for ambulance funds …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168

City of Binghamton - Water System Cybersecurity (2018M-152)

Determine whether City officials adequately safeguarded electronic access to the water system

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Town of East Otto - Information Technology (2018M-156)

… examined. Adopted a disaster recovery plan or formal backup procedures. In addition, sensitive IT control … adopt and implement a disaster recovery plan and formalize backup procedures. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156

Village of Ballston Spa - Financial Condition (2017M-256)

… unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain … Village of Ballston Spa Financial Condition 2018M256 …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Town of Clarkson - Justice Court Operations (2018M-57)

… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of … Inc. Limited Brands About the New York State Common Retirement Fund The $176.2 billion New York State Common Retirement Fund is the third largest public pension fund in …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

Putnam County – Probation Department Collection of Revenue (2014M-5)

… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … October 16, 2013. Background Putnam County consists of six towns and three incorporated villages and has a population of approximately 99,600. The Legislature comprises nine …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5

Town of Broadalbin - Records and Reports (2018M-63)

… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

Town of Carrollton – Justice Court Operations (2018M-21)

Town of Carrollton Justice Court Operations 2018M21

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

City of Batavia – Business Improvement District (2017M-283)

… BID activities. The district management association (DMA) is a not-for-profit entity governed by its own board of … Council did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate …

https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283