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City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software Management …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax … 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed … Town of Palatine Town ClerkTax Collector and Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 … $17.8 million for the general fund, $3.4 million for the water fund and $6.0 million for the sewer fund. Key Findings … formal process for staying current on water and wastewater system cybersecurity threats. Officials have not provided …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for … 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a … City of Mount Vernon Building Department Fees and Fines 2014M65 …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… action against officers and directors of Wynn Resorts Ltd. The derivative action alleges that certain officers and … action against officers and directors of Wynn Resorts Ltd …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsRetirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… − $6,000 = $16,680 Total Annual Benefit — No Escalation Filing Your Application for Service Retirement (RS6037) must … the State Comptroller at least 15 days, but not more than 90 days, before the date on which your retirement will occur. …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… the Medicaid Redesign Team to reduce Medicaid costs and improve the delivery of health care services. As part of … from the mainstream Medicaid managed care benefit package and transferring these services to the Medicaid … taxi company did not maintain the proper records for any trips prior to 2016, which accounted for $2.4 million in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust … through October 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 … governed by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and purchasing practices for … March 2, 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… report - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment … Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a receivables and due to other funds, resulting in an …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… in village fees, including the "weekend loans" she took and repaid with a friend’s check on Mondays, according to State Comptroller Thomas P. DiNapoli. … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board provided adequate oversight and management of the District’s financial activities. Key Findings The … The Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. Background The Town of Neversink is located in … by an elected five-member Town Board. Combined general and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260DiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… Fund has absolutely no tolerance for self-dealing, and we are outraged by Mr. Kang's shocking betrayal of his … Fund has absolutely no tolerance for selfdealing and we are outraged by Mr Kangs shocking betrayal of his …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employee