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Town of Deerpark – Real Property Tax Collections (2017M-277)
… our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 through July …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Village of West Hampton Dunes – Financial Operations (2013M-390)
… properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. … executive officer. General fund expenditures reported for fiscal years 2011-12 and 2012-13 were $1,337,445 and … Because the procurement policy does not address methods for selecting professional service providers, Village …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Dansville – Water and Sewer Operations (2017M-273)
… Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Town of Marbletown – Financial and Capital Planning (2017M-234)
… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The … that financial resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… job duties. Ensure that a payroll clerk is not involved in the payroll certification process. … MadisonOneida Board …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Comptroller DiNapoli Statement on 15th Anniversary of 9/11
… horrific and devastating terrorist attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the nation have come a … and is prospering. As my recent report shows, the number of people living in the neighborhood has doubled and the …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Town of Chester – Time and Attendance Records (2017M-287)
… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts … and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or other … should revisit the intent and structure of the FFI tax program to determine if it is operating as intended. …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Circle of Friends – Compliance With the Reimbursable Cost Manual
… State Education Law, SED establishes reimbursement rates for special education providers based on financial … reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported expenses must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle of Friends …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualControls and Accountability of Court, Trust and Bail Funds
… behalf of defendants, trust funds from estates controlled by Public Administrators (such estates have no known heirs or …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… does not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. Key … a method to identify individuals who are required to pay asbestos project notification fees. We also found the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followDivision of Housing and Community Renewal Bulletin No. DH-8
… (DC37 Personal Lines-OCA). Affected Employees Employees in Bargaining Unit 67 are now eligible for this deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedVillage of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Reporting on Foreclosure of Real Property Funds – Kings County
… properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 … and overseeing the administrative operations of all courts in the New York State Unified Court System (UCS). This system … 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyTown of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184