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Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… governments in New York state dropped 27.1 percent in the second quarter compared to the same period last year, … sales tax figures show how deep the COVID-19 pandemic is cutting into municipal finances,” DiNapoli said. … for Most Regions Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… is the centerpiece of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. … office space in the Capital Region. OGS is responsible for 19 buildings and two campuses. Of the 19 buildings, 11 …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately … 1, 2012 through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected financial …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… adequately monitor financial operations, with unexpended surplus funds increasing by more than $491,000 over the past six … develop procedures to ensure that the amount of unexpended surplus funds is reasonable and that budgets are realistic. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … Board has not developed a written multiyear financial plan to identify, prioritize and strategically address future …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and the Town’s fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… of our audit was to review non-payroll cash disbursements and internal controls over fuel inventories for the period … The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The Town Board comprises … into written contracts stipulating what services or benefits the Town was to receive for the payments. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court operations … records. Key Recommendations Maintain an accurate, up-to-date cash receipts record and an accounting for bail, as well … risk areas in the Court software (such as the ability to change records of receipt numbers) and develop compensating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… overall penalty — as much as 90 percent in one case. Overall, of the $2,422,150 in penalties reviewed, DOH … suspensions of penalties for repeat violators. In one case, DOH gave an individual a 40 percent penalty suspension … did not know that certain violation categories and certain criminal penalties applied to the PSC account, and did not …
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
… New York State's Environmental Funding Find out how your government money is spent at Open Book New York . …
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
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … found two school districts were designated as being in “significant fiscal stress”: Mount Vernon City School …
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)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … enforce unpaid tickets or report transactions to DMV in a timely manner. Key Recommendations Periodically review …
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
… village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote … of Bemus Point, like many of our local municipalities here in Chautauqua County, is engaged in an every-day battle to service its residents with precious …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum … April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed by a nine-member Board. The Library/Museum’s …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Class Cities Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function