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Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus … included in the $4,134. Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Services (DCMO BOCES) purchasing policy and procedures. Key Findings The Purchasing Agent did not ensure that goods … three years, as required by the Board-adopted policy. Key Recommendations Ensure quote documentation is obtained …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesControls Over Federally Funded Programs and Maximization of Federal Funding
… Objective To determine whether the Division of Housing and Community … administers the State’s WAP. The purpose of the program is to reduce energy and utility costs by installing energy …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Compliance With Special Education Regulations for the Provision of Services
… IEPs in a timely manner. State Regulations do not define how long this should take. A report issued in August 2019 by New York … action(s). Develop guidelines for the length of time it should take for students to start receiving recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDivision of Housing and Community Renewal Bulletin No. DH-111
… Cycle/Pay Period Type Payment Effective Date Check Date Administration 14 Lag 10/01/2020 10/28/2020 Eligibility … employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Net Assets Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds ASSETS: … pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28A Statement from Comptroller DiNapoli on the Murder of George Floyd
… many Black lives have been lost or marginalized over the years to racism, intolerance and violence. Too many fathers … have been taken. Too many opportunities have been stolen and dreams deferred. Across our country, Americans of … Office, as we start the process of reopening, it is my hope and expectation that we will bring with us an …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal … funds to maintain. Ensure that the Supervisor provides all Board members with accurate and complete monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … “Wall Street’s successful first half helps our state and city budgets because the securities industry provides an … the pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Division of Housing and Community Renewal Bulletin No. DH-104
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… did not provide the Board with accurate financial reports for managing financial condition. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Services is a public entity serving 18 component school districts which educate approximately 23,700 students. … educational and administrative services to its component school districts, is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based … capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based settings. To … OMH developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-follow