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Nesconset Fire District – Length of Service Awards Program (2014M-317)
… serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly … Implement standards and procedures to ensure that points are not awarded to employees who serve as volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an … the Board provided adequate oversight and management of the Town hall capital project …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… Key Finding We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 … supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York has lost one of its greatest legislators. Assemblywoman Clark and I were … 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 …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… with close ties to the District. Renovations to the truck bay for the exclusive use of the members and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25State Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems … it is assessing fines to nursing homes after violations are found, according to an audit released today by State … 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-violationsRockland County Department of Social Services – Service Contracts (2014M-368)
… Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to … policy and seek competition for some contracted services. Key Recommendations Require that service providers … met. Use a competitive process when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Town 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-232Gardiner Fire District – Length of Service Award Program (2013M-265)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, 2013. … Point System were prepared. Officials granted points for completion of training courses without any record of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… accounting records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key … financial records and reports. Contract annually with a CPA to audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… of the Community Development Block Grant program for the period April 1, 2008 through June 13, 2012. Background The … local laws, ordinances, and resolutions. For the four-year period ending March 31, 2012, the City has received over $2 … 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-146Village of Avon - Board Oversights and Professional Services (2018M-30)
… Key Recommendations Account for capital reserves and all operating expenditures in appropriate operating funds and …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… customer accounts. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Clayton - Justice Court Time and Attendance (2017M-286)
… Town of Clayton Justice Court Time and Attendance 2017M286 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted … The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor reimbursed the Town for this personal credit card charge. The Board approved 19 …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Effectively managed financial operations. Ensured that ambulance services were provided in accordance with … compensating controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Financial 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-availabilityTown 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-154Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Audit Objective Determine whether the Town Assessor properly administered select real property … renewal forms, income support and military records) to verify eligibility. Key Recommendations The Assessor … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Village of Kaser - Refuse User Fees and Records (2018M-97)
… pdf] Audit Objective Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97