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January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes significant changes to the accounting … or other governments (for example, to fund an annual award or scholarship), will be reported as private … Trust Fund TE. These changes should be reported in your annual financial report as an addition or deduction from …

https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trusts

Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)

… report, Use of Electronic Benefit Cards at Prohibited Locations ( 2016-S-52 ). Background Our initial report, which … audit report Use of Electronic Benefit Cards at Prohibited Locations …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-follow

Tuition Assistance Program – New York College of Health Professions

… financial aid awards. Incorrect certifications include eleven students who received awards but did not demonstrate …

https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professions

DiNapoli: Former Treasurer Arrested in Village of Millport Theft

… Former Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … Thomas P. DiNapoli. "Ms. Haverley took advantage of her position and abused the public's trust by pocketing … Former Village of Millport Treasurer Dawn Haverley was arrested for felony …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theft

Town of Owego Fire District – Board Oversight (2013M-26)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets and fuel … The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26

Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background … The purpose of our audit was to evaluate the Companys …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… for the 2012 fiscal year. Key Findings The District does have adequate financial policies and procedures. The Board … report with the Office of State Comptroller. The Board does authorize each claim for payment and indicates their …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees

… "This defendant not only stole from taxpayers, but stole money intended to support programs for children in the … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-fees

Contact the Division of Local Government and School Accountability

… Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: [email protected] …

https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountability

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

Utilization of the Arch Street Yard and Shop Facility

… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of … To determine whether the Metropolitan Transportation Authority Long Island Rail …

https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facility

Oversight of Resident Care-Related Medical Equipment in Nursing Homes

… To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if … nursing homes perform comprehensive inspections, testing, and maintenance of resident care-related medical equipment. … in New York State through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with …

https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homes

Town of Schroon - Town Hall Expansion Project (2018M-128)

… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized … and maintained in a timely manner. Ensure the balance of outstanding interfund advances from the general fund that … 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-128

DiNapoli Releases Review of First Quarter State Revenue Collections

… largely reflecting growth in business tax collections and increased personal income tax (PIT) receipts in June, … tax collections continue to improve after April’s decline, and the state is now in a relatively strong cash … drop in personal income tax (PIT) collections in April and May but higher than DOB projections. Tax receipts …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections

Town of Batavia – Water and Sewer Operations (2018M-12)

… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Town of Deerpark – Real Property Tax Collections (2017M-277)

… adequate controls over real property tax collections for the period January 1, 2016 through July 19, 2017. … population of approximately 7,900. Budgeted appropriations for 2017 totaled approximately $5.1 million. Key Findings The … The Town Clerk did not retain sufficient documentation for tax payments dates. The Town Clerk did not prepare daily …

https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … the audit period. Also, Town officials did not withhold employee contributions for health insurance coverage. As a … and seven employees were overcharged by $724. A former employee who retired in 2017 received, used and was paid for …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s … 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-185