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Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… adopt comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked … enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95A 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 controls over … January 1, 2012 through June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately …
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)
… budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor … for refined petroleum products, is 17.4 cents per gallon, down from 17.7 cents in 2019. Certain sales, such as those to … Department has systems and practices in place that allow it to appropriately collect Petroleum Bus …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next … Key Recommendations Adopt procedures for the maintenance of time and accrual records, including approving and monitoring of the records. Establish procedures that help ensure benefit …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… officials procured goods and services in compliance with the procurement policy. Determine whether claims were … payment. Key Findings Village officials did not: Follow the adopted procurement policy when acquiring goods. Issue … policy. Village officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Town officials did not: Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT … on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee handbook policies …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… recorded and deposited in a timely manner. However, the Board has not established adequate controls over these … receipts. Village officials did not adequately segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric … duties or provide oversight of her work. As a result, the Deputy had complete control over water and electric cash …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. Key … Establish and adopt citywide policies and procedures for collecting, depositing and recording cash receipts. City …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Chili - Financial Management and Cash Receipts (2019M-167)
… plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… that on Thursday, February 13, 2020, Jolene Roy, 45, of Pine Bush, pleaded guilty before Orange County Court Judge … on May 18, 2020. Roy agreed that on or before that date she will pay $21,296.25 in restitution to the Town of … who must pay back more than $20,000,” said DiNapoli. "I thank Orange County District Attorney Hoovler, the New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseTown of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… of implementation of the one recommendation included in our initial report, Utilization of the Arch Street Yard and Shop Facility ( 2016-S-78 ). About the Program The … benefit corporation providing transportation services in and around the New York City metropolitan area. As part of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followEnlarged City School District of Troy – Leave Accruals (2014M-144)
… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… 2016, as required by New York State General Municipal Law (GML) Section 30. The Supervisor did not provide the … his records for audit, as required by New York State Town Law (Town Law) Section 123. The issues identified may have been …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25