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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance

… maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit Corporation Law (Law), and under the supervision …

https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance

HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual

… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …

https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manual

Administration of the Contract With the Postgraduate Center for Mental Health

… Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring that contracted services … contractors to operate many of these programs. PCMH, a not-for-profit entity, is one of New York’s largest providers of … all contract costs and serves as a cost claiming document for program reimbursement. At the end of each contract year, …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-health

Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates

… who have a serious mental illness, but are able to live independently rather than in a facility. Eligible … toward their monthly rent to ensure they are able to live independently. The Program provides assistance in …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliates

Administration of Contract C007373 With the Institute for Community Living

… effectively administering its contract with the Institute for Community Living (ICL) by ensuring that contracted … The audit covered ICL’s Consolidated Fiscal Report (CFR) for the contract year ended June 30, 2014. We also performed … all contract costs, which serves as a claiming document for program reimbursement. OMH is responsible for reviewing …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-living

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… the Town Clerk/Tax Collector maintained adequate records and deposited collections intact and timely and whether the Board adequately managed the Town’s financial …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)

… access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. … elected six-member Common Council. Budgeted appropriations for 2017 total approximately $17.8 million for the general fund, $3.4 million for the water fund and …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117

DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees

… Village Clerk Courtney Dillabough was arrested last week for allegedly pocketing $5,300 in village fees, including the … Dillabough allegedly stole the public’s payments for water, sewer, tax and library fees until village … District Attorney Oakes and Pulaski Police Chief Martin for holding this public official responsible for her …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-fees

Three 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 … action. … 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-106

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. … of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year totaled $3.1 million. Key … supporting documentation, before authorizing them for payment. Approve all claims before submitting them to the …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

Village 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 … 21, 2009 through April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

… transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million … guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to account for loans made …

https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216

Town 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

NYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change

… how worldwide efforts to adopt the Paris Agreement goals for reducing global warming might impact its business. The … adoption of greater climate analysis is a win for shareholders and for the company's ability to manage risk," said New York …

https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-change