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Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark

… New York has lost one of its greatest legislators. … efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public servant. … New York has lost one of its greatest legislators …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clark

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

… District is a district corporation of the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire … plan or use a competitive process when procuring goods and services for the recent capital improvement project (CIP) …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25

State Health Department Should Improve Enforcement of Nursing Home Violations

… The state Department of Health (DOH) needs to fix problems … and delays with how it is assessing fines to nursing homes after violations are found, according to an audit … more oversight of providers of adult day care services. “The state Health Department needs to strengthen its …

https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violations

Rockland County Department of Social Services – Service Contracts (2014M-368)

… Purpose of Audit The purpose of our audit was to examine internal controls over agreements … 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board … Rockland County Department of Social Services Service Contracts 2014M368 …

https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368

Town of Perinton - Financial Management and Information Technology (2017M-232)

… Town of Perinton Financial Management and Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232

Gardiner Fire District – Length of Service Award Program (2013M-265)

… 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is … Municipal Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ activities performed in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… approximately $202,000. Key Findings The Treasurer and his wife misappropriated more than $95,000 of Department funds. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds

City of Dunkirk – Community Development Block Grant Management (2012M-146)

… the City’s financial management and administration of the Community Development Block Grant program for the period … the Citys financial management and administration of the Community Development Block Grant program for the period Apri …

https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146

Village of Avon - Board Oversights and Professional Services (2018M-30)

… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … Village of Avon Board Oversights and Professional Services 2018M30 …

https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30

Town of Marlborough - Water and Sewer Financial Operations (2018M-160)

… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … Town of Marlborough Water and Sewer Financial Operations 2018M160 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult with … and take appropriate action to recover any wages paid for time not worked. Enforce the handbook requirement that …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)

… documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …

https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Financial Data: What is the general schedule/cycle of data availability?

… Financial Data What is the general schedulecycle of data availability …

https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availability

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… others. The Supervisor did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and … adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, which had a deficit of $86,345 as of December 31, 2016. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173

Village of Kaser - Refuse User Fees and Records (2018M-97)

… whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records … collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation … was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)

… The County of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton County … Exemption Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by approved projects. The …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project