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Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The Village is … Recreation Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board … Checks are signed with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of available fund balance prior to appropriating it as a financing source for the subsequent …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 through … Background The Town of Westport is located Essex County and has a population of approximately 1,310. The Town is … Key Findings The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Columbia County District Attorney Paul Czajka, and the New York State Police today announced the guilty plea of … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … donations. The Librarian did not always remit fees timely to the Clerk. Key Recommendations Establish procedures to provide internal controls over the collection and use of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… reliance on revenue generated from gaming activities and problem gambling. “The lottery generates billions of … state must take a closer look at the impacts of casinos and other gaming already in place, as well as the problem of … (SFY) 2019-20. The state generates revenue for its budget and for localities through traditional lottery games, video …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingOversight of Career and Technical Education Programs in New York State Schools
… 2020. About the Program CTE prepares students to succeed in future careers by introducing them to workplace … completed two consecutive CTE courses in the same program is about 90 percent – 15 percentage points higher than the national average. The Department is responsible for overseeing CTE funding and State CTE …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… did not establish adequate controls over IT assets. The Board did not: Develop comprehensive IT policies or … Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate safeguards for online … confidentially to officials. Key Recommendations The Board should: Adopt comprehensive IT security policies …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Malone is located in Franklin County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… complied with competitive bidding statutes when awarding two contracts totaling $549,000 and did not seek competition …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegePoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … donated and purchased. District officials agreed with our recommendations and have initiated or indicated they … … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… did not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key … written policy and prepare and enforce written procedures for students’ proof of residency that include a provision to … corrective action. Appendix B includes our comment on an issue raised in the School’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… The Town of Clarence is located in Erie County and has a population of approximately 30,000 residents. The Town … of inappropriate fuel use in either department. The Board has not established a fleet management policy or conducted a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… of those addressing it. Andrew will be a great asset in sourcing investment opportunities in the growing lower carbon global economy.” Investors who fail to take advantage of the growth in climate investing may miss out on a chance to strengthen …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… The Town of Monroe is located in Orange County and has a population of approximately 39,900. The Town Board comprises …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125