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New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… growth in both crop and animal production led total farm employment to climb to a new high of 23,868 in 2021. 4 … in 2021. On January 1, 2020, new State wage standards for farm workers went into effect. These standards required … Statistics As shown in Figure 3, the average annual pay of farm workers also increased steadily in the years leading up …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesState University of New York Upstate Medical Center – Selected Travel Expenses
… by the State University of New York SUNY Upstate Medical Center Center for two selected individuals complied …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
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
… with corrupting the government in the second degree (class C felony); grand larceny in the third degree/public … two counts of tampering with public records in the first degree (class D felony); scheme to defraud in the first degree (class E felony); and official misconduct (class …
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)
… has not developed adequate procedures for data backup and storage, or a comprehensive disaster recovery plan. Key … Establish policies and procedures for data backup and storage, and comprehensive guidelines for disaster recovery. …
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
… impact of the pandemic on employment in New York City warrants further analysis and targeted policy responses. This …
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)
… procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The … Board and District officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and …
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
… To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section … but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; … equipment or other physical assets in excess of $1,000 per occurrence; Any indications that fraud may have occurred …
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)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …
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)
… made totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of … water and sewer parcels were not properly billed and late payment penalties were not properly assessed. Key … based on the most current and accurate information available for revenues and expenditures to ensure the water …
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)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
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)
… and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not present the … written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that annual and monthly …
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)
… elected five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted … without Board approval. The Clerk-Treasurer and her Deputy perform most aspects of the cash receipt and …
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)
… were not adequate to ensure real property taxes and water rents were properly accounted for. Incompatible duties were …
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)
… Purpose of Audit The purpose of our audit was to review internal controls over time and … 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is … Village of Chatham Internal Controls Over Selected Financial …
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
… Act of 2000, known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died during surgery because of …
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)
… charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES purchase … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … charges were properly approved adequately supported and for valid purposes …
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)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …
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)
… realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … The Board consistently overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 … realistic budgets and properly managed fund balance in accordance with statute …
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)
… (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate … determine whether they were audited and approved prior to payment and found that 1,393 claims (78 percent), totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29