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Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively … manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution to the District. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers … in the town-outside-village (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation … program provides vocational rehabilitation services for and supports the employment goals of people with a … is to assist individuals with a disability to achieve and maintain employment and to support independent living …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
To determine what workforce development programs and services State agencies and public authorities offer who they serve and what their eligibility requirements are and to determine whether there is overlap duplication gaps andor fragmentation among these programs and services
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
New York State Comptroller Thomas P DiNapoli today released a statement on behalf of the New York State Common Retirement Fund Fund to fellow Chipotle Mexican Grill Inc shareholders in advance of the companys annual meeting on May 18 seeking their support for the Funds shareholder proposal
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… guidance to agencies on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during the employee’s State service. If the former employee is doing business with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform … adequate bail records. Key Recommendations Refund moneys in the non-legally established reserve funds to the operating …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, … The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed … The Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… Thomas P. DiNapoli. The amount of debt reported by state and local authorities is now posted on DiNapoli’s … government yet they operate outside the traditional checks and balances that apply to state agencies,” DiNapoli said. … repeatedly used in a way that circumvents borrowing limits and oversight. As a result, New York is shouldering a huge …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… the recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to … the legislative body responsible for overseeing the Town’s operations and finances. The Town’s 2013 operating fund … policies or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… of our audit was to review non-payroll cash disbursements and internal controls over fuel inventories for the period … The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The Town Board comprises four elected members and a Supervisor. The Town’s 2012 budgeted operating …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… The Board does not audit claims and has not designated a claims auditor to perform this function. Instead, the Executive Director audits the claims, … cumulative service fees to the Authority. While RDC made a payment of $221,442 to the Authority on September 14, 2011, …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations made in our … Enforcement of Article 19-A of the Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic school …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… financial condition, the recording of financial activity, and the information technology environment for the period … The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … fund budget for 2012 was approximately $86.3 million, and for 2013 was $81.4 million. Key Findings The City has had …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47