Search
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-330Town 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-68DiNapoli: 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-followDiNapoli: New York Ranks Last in Balance of Payments With Washington
… the state received in federal spending in federal fiscal year 2019. “In what has become a familiar and troubling story … paid and spending received in New York fluctuates from year to year, but has remained consistently negative in analyses of …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonState University of New York Upstate Medical Center – Selected Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three year period ended March … for two individuals paid by SUNY Center with outliers in the area of mileage; one of these individuals also had …
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)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …
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
… State Comptroller Thomas P. DiNapoli, Yates County District … stole cash payments made to the town for property taxes and fees for marriage licenses, dog licenses, hunting … was arraigned today in Yates County Court and was released on her own recognizance. She is due back in court on February …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Kings Park Central School District - Procurement of Professional Services (2020M-22)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adhered to the law and … five professional service providers who were paid a total of $911,795 during our audit period. Key Recommendations Comply with the District’s procurement of goods and services policy (procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… enough to make sure utilities are holding up their end of the deal. PSC lacked critical equipment to do its job and … Gas & Electric Co. (RG&E). The PSC, through the Department of Public Service (DPS), regulates 650 utilities responsible … rate cases, and other agreements. Often, approval of these applications is based on conditions, such as pledges …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… [read complete report - pdf] Audit Objective Determine if District officials … Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately … gallons of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given time, and …
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)
… has not properly accounted for and reported reserve funds and other restricted moneys. The Town Comptroller does … for in a debt reserve are transferred to the appropriate funds. Ensure that interfund loans are used in accordance with statute and the funds should be repaid as soon as possible and by the end of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town 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-195City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… [read complete report - pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislative