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Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… determine what workforce development programs and services State agencies and public authorities offer, who they serve, … development system (System). The Department is the lead State agency in the System. Workforce development is particularly critical as the State recovers from the COVID-19 pandemic downturn. As stated …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… told when coworkers are quarantined with coronavirus symptoms. There have also been numerous work stoppages and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. … Village of Port Byron Financial Monitoring and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… has directed staff to prohibit all new investments in Russian companies and to review the New York State Common … “While American sanctions already prohibit investments in many Russian companies, I believe it is prudent to freeze purchases in all Russian companies due to the situation’s …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively … Determine whether the Town of Highlands Town Board Board and Town officials effectively managed the financial …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing Education Services – Vocational … To determine whether the Adult Career and Continuing Education Services Vocational …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, … audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that the Board ensured the claims we reviewed were adequately documented, for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… report, Enforcement of Article 19-A of the Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic … legislation to amend the New York State Vehicle and Traffic Law. The amendment, Article 19-A: Special … audit report Enforcement of Article 19A of the Vehicle and Traffic Law 2018S7 …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… financial condition, the recording of financial activity, and the information technology environment for the period … The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … fund budget for 2012 was approximately $86.3 million, and for 2013 was $81.4 million. Key Findings The City has had …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were … accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the … private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256