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Village of Nelliston - Payroll and Accounting Records (2018M-162)
… if the Clerk-Treasurer maintained timely and complete records and reports to allow the Board to properly manage the … handbook. The Clerk did not maintain adequate accounting records and failed to provide financial information to the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Utilization of the Arch Street Yard and Shop Facility
… and cleaning for trains that will operate into Grand Central Terminal. The Facility was completed in December 2004 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform … certifies nursing home compliance through unannounced, on-site inspections, commonly referred to as surveys, including: …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… recreation attendant admitted stealing more than $150,000 by skimming village fees and altering public records from … this individual," Flynn said. Erickson, a 14-year village employee, pleaded guilty to grand larceny, false filing and official misconduct. She is due …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton …
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 unexpended surplus funds in the general and drainage district funds. The Board did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Restrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followFinancial Oversight of the Advantage After School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followTown of Holland - Real Property Tax Exemptions (2018M-232)
… Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on … were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Eden - Real Property Tax Exemptions (2018M-231)
… - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Town’s response letter. … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Stamford - Annual and Claims Auditing (2018M-227)
… Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Town of Fort Covington - Justice Court Operations (2018M-234)
… and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ … balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Annual Assessment of Market Orders for 2015 and 2016
… we found $23,000 in expenses that were ineligible for reimbursement. Key Recommendations Work with UDC to …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016State Comptroller DiNapoli Releases Analysis of Enacted State Budget
… felony offenses, and makes statutory changes to the discovery process and other revisions intended to promote …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308List of Agency Reveal Reports and Reveal Retention Schedules
… Generations NHRP705 Worker’s Compensation Transactions 12 NHRP712 Payroll Expenditure Change Report 15 NHRP721 Employee Expenditure Charge Register Report 12 NHRP725 Hry, Fee, Adj Not Paid 3 NHRP726 Payroll Expenditure Charge Register for Separate Checks 12 NHRP727 Employee Expenditure Charge Register Report for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/list-agency-reveal-reports-and-reveal-retention-schedulesTown of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301