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DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . DiNapoli … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, … villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to … the PO’s signature line. Electronic authorization of POs is more efficient because the entire PO life cycle, from … State. The classification selected determines if a vendor is “open for ordering,” which allows the vendor to receive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchTown of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Use of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and … To determine whether the Board of Elections BOE utilized available funding from the 2018 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… Determine whether NFC Development Corporation Corporation officials awarded projects in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Manorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… the hearing; (2) the time, place and date of the hearing; (3) the right of the applicant to be represented by counsel; … withdrawn during the course of the proceeding. (Return to Top) §317.3 Conduct of hearings (a) All hearings shall be … officer at any time during the proceeding. (Return to Top) §317.4 Initial hearings — presentation of applicant's …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village … for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to … our comment on an issue raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Duanesburg – Financial Records and Reports (2020M-116)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… Town of Palermo (Town) officials used competitive methods when procuring goods and services and properly accounted for … Town officials did not always use competitive methods when procuring goods and services or properly account for and … update the procurement policy and use competitive methods when procuring goods and services, including professional …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… report, Oversight of Information Technology Consultants and Contract Staffing (Report 2018-S-38 ). About the Program … State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with the State). During the three fiscal years ended March … from casinos. The Commission has officials at each casino to ensure compliance with gaming regulations and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsVillage of Voorheesville - Water and Sewer Charges (2019M-118)
… charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339