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Town of Batavia – Water and Sewer Operations (2018M-12)
… with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Deerpark – Real Property Tax Collections (2017M-277)
Town of Deerpark Real Property Tax Collections 2017M277
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)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
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 … years, the Treasurer filed the Village’s annual financial report with OSC late by as much as 951 days after the …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and internal controls over purchasing for the … Town of Henrietta Financial Management and Purchasing 2013M208 …
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)
… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, …
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)
… November 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The … and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should develop a …
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)
Town of Marbletown Financial and Capital Planning 2017M234
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)
… Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of … access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a payroll …
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 … 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …
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
… attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the nation have … that day. We remain defiantly freedom loving and Lower Manhattan embodies that spirit in New York. Lower Manhattan has rebuilt itself and is prospering. As my recent …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Town of Chester – Time and Attendance Records (2017M-287)
… to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key … all employees to complete time records and leave request forms requiring employee signatures and department head or …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population … Town of Carlton Town Supervisors Fiscal Responsibilities 2017M263 …
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)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
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
… expenses must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle of Friends claimed about $1.1 million in reimbursable expenses for the preschool special education … and allowable according to the RCM. We did note $604 in non-reimbursable costs that were either undocumented or …
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
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …
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)
… the Department does not have accurate records to show who is required to pay boiler inspection and asbestos-related …
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 … or email to customerservice@winstonfinancial.com. …
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)
… unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology …
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
… from a list of eligible referees established under Part 36 of the Rules of the Chief Judge (Part 36 Eligible Fiduciary List). The court verifies the … Ten of the referees we sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, 2012. UCS …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county