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Town of Athens - Town Clerk/Tax Collector (2018M-41)
… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees and real property taxes were …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Selected Financial Management Practices (Follow-Up)
… collection, procurement, investments, payroll, budgeting, and equipment inventories. Among the weaknesses identified, … correctly; document the contractor selection process and contracts were awarded and modified by $16.9 million, but the documentation in …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followSubway Wait Assessment (Follow-Up)
… performance did not improve during the audit period and that New York City Transit had not developed a full and comprehensive plan to deal with the long-term causes of … disruptions, including matters related to major structural and technology improvements. The goal for meeting the weekday …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followArlington Central School District – Network User Accounts (2021M-110)
… pdf ] Audit Objective Determine whether Arlington Central School District (District) officials ensured network user accounts … our recommendations. … Determine whether Arlington Central School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Port Authority of New York and New Jersey (PANYNJ): Inspecting Highway … its own methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… Naval Affairs (DMNA) used a catering company which tacked on $20,000 in excessive costs, according to a report released … Thomas P. DiNapoli. “In times of disasters, most New Yorkers pull together to help each other, not to make a … a Staten Island caterer which provides food to the New York Army National Guard, inexplicably acted as an …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryCapital Planning (Follow-Up)
… a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international airports. NFTA …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … – Controls Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were adequately supported and were for proper district purposes. However, the board’s failure to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … for the use of rental vehicles to ensure that reimbursement is only made for State business use. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesState Agencies Bulletin No. 1182
… files received from SFS for the months of May, June, July and August will be loaded into PayServ as follows: Expense … employee expenses, which are subject to Federal, State and Local taxes are loaded in PayServ and reflected in the employee paycheck under the TXE earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… realistic budgets based on historical or known trends. Two of the District’s six general fund reserves, which had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … fact, two malicious software applications were installed on district computers. Sensitive IT control weaknesses were … be added to the reserves during the fiscal year. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an assistant Court clerk. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… procurement policy, as required, or audit and approve all claims prior to payment. They also did not ensure the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and four years of age. CES is reimbursed for these services … costs included $1,952 for non-allowable expenses and $557 in unsupported agency administration expenses for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsCayuga County – Court and Trust Funds (2024-C&T-5)
… filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… [read complete report – pdf] Audit Objective Determine whether the … (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … the Board and District officials did not properly plan for these long-term financial and capital needs. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Java – Tax Collection Remittance (P1-24-21)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … approximately $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector improperly …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21