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Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of St. Johnsville – Records and Reports (2015M-1)

… 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide for an … and receivable balances of interfund loans and correct all errors. File the AUD with OSC within 60 days after the …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement … hours worked for each town to determine Ashland’s cost of services. Evaluate and analyze services being rendered on …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Town of Middleburgh – Claims Audit Process (2023M-56)

… $2,425 were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Town of Jay – Records and Reports (2023M-22)

… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Seneca Falls – Cash Collections (2023M-57)

… collection function. Therefore, cash was not adequately or appropriately safeguarded. Officials did not properly … $186,873 and reconciliations were not always performed or reviewed. The accounting functions performed by staff were not always properly segregated or reviewed. The Town Board (Board) did not adopt a written …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

City of Long Beach – Budget Review (B23-7-3)

… the recommendations provided in our May 2022 budget review letter. Key Recommendation Review our recommendations before …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

DiNapoli: Brooklyn is King of NYC Economic Growth

… to an economic snapshot of Brooklyn released today by New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn … of losses according to an economic snapshot released by State Comptroller DiNapoli …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growth

Village of Fort Johnson – Claims Processing (2016M-324)

… is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The Village is governed … properly supported, for legitimate Village purposes and approved prior to payment. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324

Distribution of Utility Arrears in New York State

… customers statewide, with $1.8 billion owed to utility companies across the State. A preponderance of these … are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of … Authorizing Phase 1 Arrears Reduction Program . Cases 14-M-0565, 20-M-0266, 20-M-0479. Issued June 16, 2022. 4 The …

https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-state

Village of Akron – Selected Financial Activities (2016M-133)

… Purpose of Audit The objective of our audit was to review the Village’s water operations and … based on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Village of Irvington – Selected Financial Activities (2015M-265)

… cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.6 … Request a copy of all amendments to the agreements for which the Village is receiving revenue. … Village of …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265

Town of Watertown Fire District – Procurement (2022M-155)

… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Controls and Management of the Unemployment Insurance System

To determine whether the Department of Labor Department has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards

https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-system

Village of Altamont – Justice Court Operations (2016M-199)

… of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199

Use of Electronic Benefit Cards at Prohibited Locations

… entities are authorized, under section 151 of the Social Services Law to: impose sanctions, including monetary …

https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations

Selected Aspects of the Paratransit Call Center Operations

… was signed on December 18, 2012 and remains in effect for five years at an estimated cost of $152.9 million, with an option for two one-year extensions at a cost of over $87 million. … shall assess a $25 credit against the contractor for each call handling error that occurs in months when the …

https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operations