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City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. … The City of Middletown City is located in Orange County and has a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a Mayor, a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly … Yates County Sherriff Ronald Spike announced the arrest of Julie Brown former clerk of the Town of Potter …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology … City of Niagara Falls Financial Management and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47New York City’s Uneven Recovery: An Analysis of Labor Force Trends
… and 2021 to 49.4 percent, compared to a decline of 1 point for college-educated workers to 74.1 percent. The labor force … points between 2019 and 2021 to 62.1 percent, more than for citizens (who saw a decline of 0.5 points to 59.1 … that acknowledges these differences is essential for the City to achieve a robust and durable economic …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsMount 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-91XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or … State agencies must inform OSC of any suspected andor known theft loss misuse or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting … 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)
… not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that … on the most current and accurate information available for revenues and expenditures to ensure the water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… Directors’ report or any interim financial information to the membership. Of 220 disbursements reviewed totaling … that annual and monthly financial reports are provided to the Board and membership and there is an independent … all claims are audited, and have documented approval prior to payment and adequate supporting documentation. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … March 1, 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population … Village of Deposit Fiscal Monitoring and Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… The purpose of our audit was to examine disbursements and the real property tax and water rent billings and … of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … collections. Deposits were not made timely in compliance with Real Property Tax Law and Village policy and appropriate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… P. DiNapoli. “Lisa’s Law was created to make health care in New York safer and give patients the knowledge they need … against future incidents and help fund improvements in patient safety. DOH needs to do better.” The Patient … enforced. It oversees a resolution process that can result in settlement agreements (orders), including fines and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES purchase card …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… all reserve balances to determine whether the amounts reserved are necessary and reasonable. BOCES officials agreed …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Webb Union Free School District – Financial Management (2022M-53)
… budgets and properly managed fund balance in accordance with statute. Key Findings The Board and District officials … to fund operations. Key Recommendations Develop budgets with reasonable appropriation estimates, only appropriate … and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund balance limit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … Determine whether Oswego County Board of Cooperative Educational Services BOCES claims were audited …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
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)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206