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Town of Queensbury - Water System Cybersecurity (2018M-268)
… disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Cortlandville - Improving Private Property (2018M-219)
… whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219City of Long Beach - Budget Review (B19-7-4)
… in the City’s proposed budget for the 2019-20 fiscal year are reasonable, and whether the City took appropriate … County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated deficit in the City’s … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Town of Waterford - Town Clerk Collections (2018M-265)
… purpose, amount, date of receipt and form of payment. Make deposits of all collections intact, in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Cash Disbursement (2018M-253)
… Findings The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid … with the procurement policy before approving claims for payment. Claims paid before audit should be limited to those …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who performs all …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of North Salem - Agricultural Exemptions (2018M-194)
… exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility … granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Seneca Falls - Financial Management (2018M-266)
… unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 million. These … percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board has not adopted multiyear … policies governing the amount of unexpended surplus funds that the Town should maintain. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266City of Rye – Boat Basin Fund (2013M-289)
… City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of New Rochelle – Financial Condition (2014M-158)
… of the last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in … recorded as an asset in the general fund. Instead of cash assets, the other City funds include amounts "due from other …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158City of Long Beach – Budget Review (B7-14-12)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Lockport – Independent Audit Services (2014M-238)
… 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the certified public accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238DiNapoli Releases Profile of State's Economic Development Agency
… (ESDC) that found there is minimal financial information for many of its 168 subsidiaries and limited public reporting … promote transparency on government spending, including how funds are used for state and local economic development programs. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyDiNapoli Announces Results of General Obligation Bond Sale
… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers … cost bid of 2.057387 percent. The state received ten bids for the $166.1 million of tax-exempt bonds. The net proceeds … will mature over 14 years. The state received twelve bids for the $36.7 million of taxable new money bonds. The net …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleCity of Glens Falls – Financial Condition (2013M-150)
… general fund appropriations for the 2013 fiscal year are approximately $16.7 million. The City’s budgeted water … susceptible to fiscal stress if the declining trends are allowed to continue. City officials are aware of the low level of fund balance in the general …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… to make America a safer place. She advocated in Congress for children’s health insurance, special education and better … others on childhood obesity. I wish her all the best, pray for her good health, and thank her deeply for more than two decades of dedicated service to Long …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyImplementation of the Dignity for All Students Act
… and secondary school students in New York State with a safe and supportive environment free from discrimination, … appropriate infraction code from the DOE Discipline Code when entering an incident in OORS. Incidents determined to be … could do more to fully comply with DASA. For example: DOE does not proactively identify schools that may be at risk for …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged … cash receipts and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Hancock – Transfer Station Operations (2016M-255)
… Purpose of Audit The purpose of our audit was to determine if transfer station operations were … Hancock residents subsidized transfer station operation. To make the transfer station self-sufficient, the price of transfer stickers would have to increase. Key Recommendations Consider a fee …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213