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Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The … and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by management at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… ensure school districts are following state requirements for school safety planning, including whether those plans are … Education (SAVE) Act were being met by school districts. For instance, many of the school districts the auditors … school shootings across the country show the urgent need for schools to remain vigilant against threats to student and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Niskayuna and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… controls over water rents in the Napanoch Water District for the period January 1, 2014 through June 10, 2015. … an elected five-member Town Board. Metered water revenue for the Town’s Napanoch Water District, which provides water … service to approximately 448 customers, totaled $201,621 for 2015. Key Findings Because Town officials were uncertain …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains … low among New York's villages, while some cities continue to struggle,” said DiNapoli. “Local officials are encouraged to continue to be mindful about how budget practices today …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Highway Superintendent who is responsible for overseeing all highway operations. Budgeted appropriations for the 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local … offices are not consistently conducting on-site reviews of local health departments that carry out the state’s lead … The state Department of Health DOH needs to improve its monitoring of New Yorks …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… a high quality of life, marked by low unemployment, low crime rates, strong public schools and infrastructure … excellent schools, close proximity to New York City, low crime rates, shopping, cultural attractions and nature-based … to combat this crisis. Long Island had one of the lowest crime rates of any large metropolitan area in the nation in …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County … in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… more pronounced at the county level, with collections in 15 mostly upstate counties declining from the same period … followed by Seneca County (7.3 percent) and Yates County (6.8 percent). Looking ahead, state law changes affecting …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU officials did not seek … vendors, and could not provide written agreements with two of those vendors. We also found that purchases totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … Town of Clinton, Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible … Clinton Volunteer Fire Department Inc Oversight of Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… tax receipts, according to the state monthly cash report and a mid-year report on revenue and spending trends released today by New York State … fiscal year,” DiNapoli said. “While the current financial situation is positive, we still need to see how holiday sales …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… report - pdf] Audit Objective Determine whether fixed assets were recorded and properly accounted for. Key Findings … designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at $126,303 were not recorded on the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT) services and a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities … and 24 children in its Preschool Integrated Special Class program. Bank Street is reimbursed for the preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for responding … complaints and inmate grievances. Our audit scope covers the period January 1, 2014 through July 19, 2017. Background …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances