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Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed … were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, … with the employee handbook. The former Mayor was aware of some of these deficiencies, but did not inform the Board. …
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)
Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources
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)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … Key Recommendations Adopt budgets with realistic estimates of appropriations and financing sources based on historical …
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)
… guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …
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)
… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings … and Town officials have not provided written procedures for Department employees to follow when collecting fees for …
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
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
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 … The purpose of our audit was to assess the Towns internal controls over …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2010 through September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is … The purpose of our audit was to review the Towns financial management and …
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
… it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and … on the product involved. Fuels subject to PBT include motor fuel and highway diesel motor fuel, among others. Effective January 1, 2020, the PBT …
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)
… policy. Village officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
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)
… handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with … types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT …
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)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
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)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
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)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … Establish a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial … records. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
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
… P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on Thursday, February 13, 2020, … taxpayer dollars were being used responsibly. Now, she is a convicted felon 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)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and … January 1, 2014 through May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of … The purpose of our audit was to review the Towns budgeting practices and …
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)
… Objective To determine the extent of implementation of the one recommendation included in our initial report, … To determine the extent of implementation of the one recommendation included in our …
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)
… Purpose of Audit The purpose of our audit was to determine if District employees received … 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of … Enlarged City School District of Troy Leave Accruals 2014M144 …
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)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25