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Village 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 … Village of West Hampton Dunes Financial Operations 2013M390 …
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 … long-term financial plans, policies, or procedures to govern budgeting practices and the level of unexpended surplus funds to maintain. The Board has adopted budgets that were not …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place … 1, 2013 through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of … Town of Minerva Payroll and Cash Receipts 2015M342 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is the possibility of student grades being inappropriately altered,” DiNapoli … by these system weaknesses.” During the audit period of July 2013 to May 2015, auditors reviewed 90 grade changes …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesTown of Junius – Supervisor’s Records and Reports (2017M-168)
… not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor … operations. The Supervisor did not file required reports with agencies including OSC and the IRS. Key Recommendations … and up-to-date accounting records. Provide the Board with monthly reports that include an accounting of all cash …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Division of Housing and Community Renewal Bulletin No. DH-8
… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected Employees … To explain the use of Deduction Code 391 DC37 Personal LinesOCA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedVillage of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records
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
… completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured … from May 3, 2002 to May 23, 2017. Background As part of the MTA’s mammoth ESA project, it constructed the new …
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
… Department of Health (Department) oversees nursing homes in New York State through its Division of Nursing Homes and … Services, Centers for Medicare & Medicaid Services (CMS), in monitoring quality of care in nursing homes. The Division is responsible for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesTown of Schroon - Town Hall Expansion Project (2018M-128)
… provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was … Town of Schroon Town Hall Expansion Project 2018M128 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128DiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … cash position,”DiNapoli said. “The state’s sizable influx of one-time revenue from legal settlements also has …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsComptroller DiNapoli Statement on 15th Anniversary of 9/11
… York and the nation have come a long way. Our mourning for those who lost their lives will never end, but there is strength and resilience in knowing that the terrorists … Lower Manhattan has rebuilt itself and is prospering. As my recent report shows, the number of people living in the …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Town of Batavia – Water and Sewer Operations (2018M-12)
… The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures … general fund as required by New York State Town Law. The Supervisor did not separately account for the revenues and …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the … January 1, 2016 through July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is … 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-289Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
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)
… investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Town of Chester – Time and Attendance Records (2017M-287)
… 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by … Town of Chester Time and Attendance Records 2017M287 …
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)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts … and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263City of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143