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City of Glen Cove -- Budget Review (B17-7-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately … annual audits of the Supervisor’s records as required by Law. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of Carrollton – Justice Court Operations (2018M-21)
… Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key … balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to … Town of Carrollton Justice Court Operations 2018M21 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Hartwick – Water District Operations (2017M-250)
… January 1, 2016 through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled … Town of Hartwick Water District Operations 2017M250 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Angelica – Justice Court Operations (2018M-11)
Town of Angelica Justice Court Operations 2018M11
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Orleans County – Department of Social Services (2012M-222)
… social welfare examiners in two different County Social Services programs. In addition, we found that 10 out of 45 … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Batavia – Business Improvement District (2017M-283)
… the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the statutory limit for 11 of the … operations especially the manner in which the DMA uses BID funds. Levy BID charges in compliance with the statutory …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Town of Bethany – Town Clerk Fees (2017M-226)
… through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. General …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Village of Ossining – Parking Ticket Collections (2017M-259)
… our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Town of Broadalbin - Records and Reports (2018M-63)
… for updating and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Athens - Town Clerk/Tax Collector (2018M-41)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and … Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling $774,127 during the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … for 2017 totaled $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond … project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Nanticoke – Financial Condition Management (2017M-186)
… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund … exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly … January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population … Town of Cuyler Town Clerk Operations 2017M207 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Tuition Assistance Program – Metropolitan College of New York
… Rules and Regulations when certifying students for State financial aid. Background Metropolitan College of New … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … totaling almost $6.6 million that were paid to the school on behalf of 1,560 students. We reviewed a sample of 75 …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkSelected Aspects of the Migrant Education Program (Follow-Up)
… identified in the initial report. However, several of the strategies the Program plans to implement are scheduled to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followReview of Real Property Holdings for Disposal (Follow-Up)
… in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus … value of $7.1 million that may no longer have been needed for transportation purposes and could have been disposed of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followContract Participation of Minority- and Women-Owned Business Enterprises
… Development. Background Article 15-A of the New York State Executive Law (Law) requires State agencies and public authorities to promote the … faith” effort to achieve their goals, and report quarterly on their level of participation to DED. The Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: City of Corning Audit Details Stolen Funds
… The clerk, Stephanie Burlew, was charged in July with grand larceny in the third degree, a class D felony. Corning officials requested an audit and investigation by DiNapoli’s office after they identified … stole fees for parking permits, code enforcement, water, sewer and parking summons, as well as utility …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-funds