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Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not … found they were supported by adequate documentation and for appropriate purposes. Key Recommendation Ensure signed …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… village, highway – town-wide and highway – outside village funds; the fire district; and the water and lighting … As a result, in 2011 the Clerk had $4,500 of unidentified funds. However, in 2012 the Clerk had to use approximately … needs. Develop a formal plan to use the unexpended surplus funds in a manner that will benefit taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… days without authorization and 16 employees for holiday bonus pay to which they were not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without authority to … in compliance with legal requirements and ensure that any employee who receives additional group life insurance …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general fund checking account balance at December 31, 2012 differed by … Officer, or have an independent public accountant do so. Establish policies and procedures to ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… those related to acceptable use, computer security, breach notification, disaster recovery and online banking. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of … or inaccurate. Key Recommendations Ensure all contract provisions are followed and all requirements are met …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Village officials do not consistently require the use of purchase orders when approving purchases, and use purchase orders which were reviewed and approved after the … Ensure that Village employees use requisitions and purchase orders prior to ordering goods and services. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing … not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over … Key Findings The former Superintendent and Director of Business Services did not provide sufficient oversight over … Ensure that the Treasurer establishes procedures to bill home districts for foster care children who are enrolled in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and individual nurses, for patient safety violations and use … The State Department of Health DOH has failed to hold accountable certain health care …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… The scope of the DEC’s mandate will grow considerably in coming years because of recent initiatives from the … Community Risk and Resiliency Act, overseeing $3.9 billion in water quality appropriations, and managing programs aimed … specific types of pollution. Over the decade ending in state fiscal year (SFY) 2019-20, DEC’s annual capital …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… System for the school year ending on June 30, 2020. “This is a time of unprecedented uncertainty as the COVID-19 … of fiscal stress, with 22.2 percent of the districts in this category designated in some level of stress. Western New … federal aid may also mitigate some risk of stress in the near term. DiNapoli’s report is based on districts that filed …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … Administration to determine what to do about the pending tickets and whether the oldest ones are still enforceable or …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Additionally, Jaeger used the village bank account to pay for herself and her family’s personal cell phones and car payments, and to purchase Christmas gifts. … of 2020. “Jaeger allegedly treated the village funds as her personal bank account, writing checks to herself for …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000