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Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late … of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight … and investment firm. Finance stated the difference was due to Alternative to Incarceration (ATI) fees collected from … the Court and Trust accounts Key Finding Finance officials have made progress in correcting each of the problems we …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… gaps, shrinking debt capacity and the lingering threat of federal funding cuts cloud the horizon. Yet, there are no … leaving the state with little cushion in the event of an economic downturn." The $170.3 billion spending plan is … million, to $166 billion, from last year. The Division of the Budget (DOB) expects that the state will utilize 42 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… accounting records. The Board did not receive reconciled bank statements with the financial reports. The … accurate and timely accounting records. Include reconciled bank statements with the monthly reports provided to the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Division of Housing and Community Renewal Bulletin No. DH-94
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … Increases: Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilDivision of Housing and Community Renewal Bulletin No. DH-93
… OSC will automatically increase the biweekly deduction for Dues (Code 224) based on the annual salary amounts as … above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Company (FLDC), and it has inappropriately commingled bank accounts and accounting records for the three entities. … its own governance structure and separate and distinct bank accounts and accounting records. Seek remuneration from …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Oswego – Financial Condition and Information Technology (2017M-290)
… plan. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Town of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured … January 1, 2016 through May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials obtained and … corrective action. … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was … former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… deposits also provide a dedicated funding source for the state's Environmental Protection Fund," DiNapoli … deposits. By law, $23 million, plus certain penalties for violations of the deposit law go to the Environmental … Of the active deposit initiators, 39 did not file a return for any quarter during the audit period and eight were …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with … period. Riley was arraigned in Village of Bath court and is due back on September 15. “This is another troubling case of a local official abusing her …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) … … Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… and therefore more expensive than others. During long hospital stays, patients may transition to lower … Department of Health (Department) uses a contractor, the Island Peer Review Organization (IPRO), to review inpatient …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followAnnual Assessment of Market Orders for 2012, 2013, and 2014
… the period July 1, 2011 through June 30, 2014 for the Apple and Sour Cherry Market Orders and the period April 1, … which is administered pursuant to a contract with the New York Apple Association, Inc. (NYAA). Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Collection of Special Hauling and Divisible Load Overweight Permit Fees
… (Department) charged and collected the correct fees for special hauling and divisible load overweight permits. … February 5, 2015. Background The Department is responsible for regulating the movement of oversize and overweight … Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-fees