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Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County … Village of Mastic Beach Treasurers Office and Credit Cards …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … could purchase equipment and make capital improvements. In each of the fiscal years 2012 through 2014, the general … Recommendations Establish reserves and include a provision in the budget for their funding, instead of inflating budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… January 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… records for the three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Reimbursement of Social Services Costs (2013MS-3)
… errors (under-billings and over-billings) or a failure to bill at all. We identified additional opportunities for … to the DSS in an effort to accurately capture and bill direct expenditures related to social services. Maintain …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3City of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … adjust the salary and employee benefit appropriations to an appropriate level. Review the estimate for potential CBA …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Department of Transportation Bulletin No. DOT-43
… but is not included in the calculation of overtime. Tax Information: The SHL payment is supplemental taxable … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonReporting and Utilization of Bias Incident Data
… and reporting bias incident statistics and utilizing the da …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataOversight of Residential Domestic Violence Programs (Follow-Up)
… of the Act, the Office of Children and Family Services (OCFS) created regulations to promote standards for the … and residential domestic violence (DV) programs. OCFS’ Division of Child Welfare and Community Services … of Prevention, Permanency and Program Support at the OCFS Central Office, which is tasked with the licensing and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followCity of Lockport -- Budget Review (B18-1-10)
… review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Yonkers – Budget Review (B6-16-10)
… funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … and real estate transfer taxes. The appropriations for tax certiorari settlements may not be adequate, the reserve … 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10DiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of IncludED Educational Services, shows that those who abuse … audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education … Todays sentencing of Morton Kramer the former executive director of IncludED …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerVillage of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted … Village of Richfield Springs Justice Court S9141 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Coldspring – Town Clerk Operations (2013M-137)
… office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in … its annual audit of the Clerk’s records and related results in the minutes of its proceedings. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Village of Penn Yan – Water Operations (2013M-104)
… monitor water financial operations. Our examination of the billing and collection of customers within the Village did … for municipal customers. The Village is inappropriately billing municipalities for unknown future capital costs, and … agreements for water operations. Ensure that municipal billing calculations are equitable. Budget for funds which …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06City of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health … education. While year-over-year spending growth appears to be significant, reserves are to be maintained at 15% of spending, consistent with … spending and policy changes on issues of importance to New Yorkers including housing health care mental health …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27