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Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through … that can provide reasonable assurance that thefts of cash receipts will be prevented or detected. We reviewed the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… required quarterly estimated payments. Ensure that bills are paid before or on due dates. Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236NYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… eliminates the corporate deduction for performance-based pay beginning in 2018, which would encourage firms to move up …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017Special 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
Information for members about special 25 year retirement plan providing an alternative retirement benefit for institutional safety officers and safety and secur
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604qPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… period July 1, 2014 through May 31, 2016. Background The Port Washington Union Free School District is located in the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… the Independent Review Commission of New York’s law school deans for review and approval or denial to serve on the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing … with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… and update their five-year strategic plan to address new priorities as they arise. … Tompkins County Soil and …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli; Breon Peace, United … agent investigating the fraudulent scheme. “Stealing money meant to feed students in need is reprehensible,” said … family members. Yet, the kicked back funds were spent by Gardner on international vacations, a leased vehicle and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and … and required that receipts be submitted for any purchases; it did not specify who was authorized to use the credit …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or … ending December 31, 2011. Key Findings Town officials did not have written procedures for reconciling the water processed …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or members of a partnership (“proprietors’ …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu … correct sales tax amounts. Establish adequate procedures to review and verify that all data in the annual report is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… its projects. The Board did not verify job creation goals or other criteria while assessing material aspects of … not properly monitor projects to determine whether project goals were being met. Officials did not ensure that project … Recommendations Approve projects that include measurable goals in project agreements. Monitor all active projects to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… project procedures, it did not set clear and specific goals when approving projects. The Board issued a total of … projects are meeting the intended purpose because the goals of the projects are not clearly defined in the … Authorizing resolutions should include clear and specific goals so the monitoring process can establish whether …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Its population is approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237