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Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… operations for the period January 1, 2012 through November 30, 2013. Background The Town of Willsboro is located in … operations for the period January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… School Districts – Education Law Sections 1604(35), 1709(20-a), 1719(2), 1720(2), 1724, … – Education Law Section 1950(4-k) Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal … from Washington, according to a report released today by New York State Comptroller Thomas P. DiNapoli. New York taxpayers paid $23.7 billion more in federal taxes … New York leads the nation in what it pays to the federal …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonState University of New York Upstate Medical Center – Selected Travel Expenses
… Purpose To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two selected individuals, … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Key Findings The City did not adopt a comprehensive procurement policy. As a result, City officials and employees … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… and Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. … She is due back in court on February 2, 2021. The arrest was a result of a joint investigation between the … and Yates County Sherriff Ronald Spike announced the arrest of Julie Brown former clerk of the Town of Potter …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… goals. CCIDA officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which … written credit card policy. Require credit card users to submit adequate supporting documentation for card … and ensure documentation is intact and reconciled to credit card statements before approving credit card claims …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… Determine whether the District sought competition for its professional service providers. Key Findings District … million during the audit period. Have written agreements for four professional service providers who were paid … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… Key Recommendations Amend the City Code to clarify how the City intends to compensate officers and employees for …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water ordinance did not provide a clear, consistent and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… the Department’s recovery of UI overpayments made to New York State (NYS) employees. Background We examined high … the Department during the period January 1, 2018 through December 31, 2018. To accomplish our objectives, we used data …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 … projects and sidewalk replacement services − that resulted in payments totaling more than $10.6 million to two … project activity to ensure that projects are completed in a cost effective manner. Determine whether to pursue …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected financial … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts (Report 2017-S-29 ). … than 140,000 New Yorkers with developmental disabilities. Family Support Services (FSS) are designed to help families … audit report Oversight of Young Adult Institute Incs Family …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… its Summons Tracking and Accounts Receivable System (STARS) to accomplish these tasks. Key Findings Overall, we … issued before November 1, 2002. Key Recommendations Ensure STARS properly accounts for all the summonses that have been …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-fees