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Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations made in our initial audit report, Oversight of Waste Tire Site … waste tire management and recycling fee of $2.50 for each new tire sold. All fees are deposited into the Waste …

https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow

Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)

… of Water District 1 and determine if the Board complied with adopted resolutions regarding legal services for the … surplus. Extensions to one district did not comply with all legal requirements and the Board did not properly … future financial needs. The Board did not comply with one of its resolutions when it failed to bill other …

https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15

Select Financial Management Practices at the Office of Transportation and Parking Operations

… and reasonable. Our audit scope covered the period from January 2, 2014 through December 31, 2018. About the … Expenditures associated with these general fees are paid from Income Fund Reimbursable accounts (IFRs). Each IFR must … However, because IFR activities are generally funded from current revenues, there is always the risk that revenues …

https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operations

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… were not implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. … records. Village officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)

… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcida

Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)

… not perform an annual audit of the individuals involved with billing, collecting and accounting for water and sewer …

https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128

DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village

… system and his community,” said DiNapoli. “Taxpayers have the right to expect their public officials, including … P. Bruen. “Public corruption will not be tolerated in any form, and we thank the Comptroller’s Office and the …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-village

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … donations. The Librarian did not always remit fees timely to the Clerk. Key Recommendations Establish procedures to provide internal controls over the collection and use of …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling

… Thomas P. DiNapoli released a report today on the industry in the state that calls for improvements in finding an appropriate balance between reliance on revenue … look at the impacts of casinos and other gaming already in place, as well as the problem of compulsive gambling.” …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gambling

Oversight of Career and Technical Education Programs in New York State Schools

… State CTE directors, the high school graduation rate for students who have completed two consecutive CTE courses … than the national average. The Department is responsible for overseeing CTE funding and State CTE programs. CTE … programs (421 of 1,021) are providing students with skills for occupations that pay less than the State average. …

https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schools

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2012 budget …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)

… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing …

https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-f

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)

… The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015m

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The Board did not properly authorize salaries and benefits for all Town officers and employees. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare

… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for … 31, 2017 for therapy services. About the Program Many of the State’s Medicaid recipients are also enrolled in Medicare. Such individuals are referred to as …

https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicare

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings Appropriations were overestimated … million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and