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Town of Fort Covington - Justice Court Operations (2018M-234)
… Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings … Determine whether the Town Justices collected recorded and reported all fines fees and bail accurately and made bank …
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
… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate … its assessable expenses related to its administration of Article 25 of the Agriculture and Markets Law. Our audit covered the … To determine whether the Department of Agriculture and Markets had adequate procedures in place …
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
… 2019-20 Enacted Budget includes actions to manage spending and generate nearly $1 billion in additional revenue this year, while providing increased funding for education, health care and mass transit, according to a report released today by … 201920 Enacted Budget includes actions to manage spending and generate nearly $1 billion in additional revenue this …
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)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which … former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town 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 … The purpose of our audit was to review the Towns financial records and …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… determine whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 … taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more … details regarding the repairs and maintenance of all Town roads and regarding Town equipment. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … expressive/ aesthetic, physical, cognitive, linguistic, and cultural development. The early childhood agencies … school districts comprise a wide range of early child care and education providers, including: day care centers, nursery …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsVillage of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Ballston - Water Fund Financial Operations (2023M-60)
… report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15 ). About the … was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Aspects of … ( 2019-S-41 ). Background The PANYNJ was established in 1921 as an interstate public entity created to control the … terminals serve the transportation needs of millions in the New York City metropolitan area. The Americans with …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials … expenditures and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) … funds over the last three school years. Although most of the repairs and improvements were proportionately funded …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not … when she left Village employment. The total value of these unauthorized payments was $13,293. The former Clerk-Treasurer … Village employment. Pursue collection of any erroneous or unauthorized leave payments. Ensure the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… initiatives as the public and private sectors seek to digitize more operations and communications. Many artificial intelligence (AI) products have come out of these advances, and many are … meet the moment by adopting comprehensive risk mitigation strategies and effective AI governance frameworks that …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… (CBAs) and employment contracts, 40 employees received unearned wages totaling $25,948 of which $19,985 was not … pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue with their efforts to …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Addison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did … District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without … within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Village of Ocean Beach – Credit Card Usage (2022M-206)
… $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206