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Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… January 1, 2011, to July 31, 2012. Key Findings The Town does not reconcile the amount of money collected with the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24The Arc of Orange County – Compliance With the Reimbursable Cost Manual
… reported on its CFR for the year ended December 31, 2013. In addition, we expanded our audit work to review certain … not-for-profit special education provider located in Orange County, New York. Arc Orange provides preschool … December 31, 2013, Arc Orange reported over $5.5 million in reimbursable costs on its CFR for four rate-based …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently monitors not-forprofit cemetery … facility maintenance. This audit covers the period of January 1, 2014 to March 31, 2017. Background The …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) were … ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is … the end of our fieldwork. Background OMH’s mission is to promote the mental health and well-being of all New …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… that DePaul Group, Inc. and its affiliates, DePaul Community Services, Inc. (DCS) and Living Opportunities of … other programs. For 2013 and 2014, DCS claimed about $2.9 million in expenses to provide an average of 192 beds and … pension costs. In addition, we also identified $216,262 in administrative expenses allocated from the parent entity, the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its … June 30, 2014. We also performed on-site observations of ICL staff, clients, facilities, and reviewed prior year … through October 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town …
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)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately … employees with cybersecurity awareness training. Officials do not prevent or monitor public disclosure of information …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… the alleged thefts. She was arraigned in Richland Town Court. "Dillabough allegedly abused her position to use town … is presumed innocent unless and until proven guilty in court. … Former Pulaski Assistant Village Clerk Courtney …
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)
… of a fire truck was compliant with General Municipal Law (GML). The District acted outside its legal authority … laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
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)
… 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a population of … time records and require all supervisors to approve and sign time records. … Village of Waterville Payroll and Time …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …
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)
… (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
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)
… by $420,641. The Board overrode the 2017-18 property tax levy limit and increased the tax levy by 21 percent, even though unassigned fund balance … funding for operations for nearly two years without a tax levy. Key Recommendations Attend training for …
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)
… authorized for such payment under Village Law. Noteworthy Achievement Village officials ensured that leave accruals and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding … reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund … was not consistent with their adopted policy to use the money as revolving loans for local business development. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260