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DiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to … of COVID-19 relief options to businesses through the U.S. Small Business Administration (SBA) totaling nearly $1.3 trillion. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… businesses that received financial benefits. Key Findings For the 10 projects we reviewed the Board appropriately … They did not verify the number of current employees for six of the 10 proposed projects we reviewed before approval or verify actual employment results for one of the 10 projects after approval. Obtain sufficient …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be … usage. The Village had two major credit cards, one issued to the Mayor and one issued to the Administrator. The Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost … January 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Personal Income by Component, Seasonally Adjusted Source: U.S. Bureau of Economic Analysis Personal income … percent in the first quarter of 2021, accounting for over one-quarter of the personal income in New York. Mixed Rebound … 2 – Earnings in New York by Industry, First Quarter 2021 Source: U.S. Bureau of Economic Analysis Earnings in all …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… ensured officials did not have prohibited interests in District contracts. Determine whether claims were for appropriate District purposes and audited and approved prior to payment. Key Findings The … and ensure that officials and employees are familiar with and follow the requirements of New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegePoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 … not be located. Key Recommendations Maintain documentation for all ECA receipts. Ensure that the central treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… director of Sustainable Investments and Climate Solutions to support the implementation of the Fund’s Climate Action Plan. “We are fortunate to have Andrew Siwo’s experience and expertise to help advance the Fund’s ongoing pursuit of smart …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. … Board of Trustees. Its general fund expenditures for the 2011-12 fiscal year were $35.9 million. Key Findings … Board nor the Library Board audits or approves claims for payment. Checks are signed with facsimile signatures of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… financial information for the effective management and fiscal oversight of city operations because officials … financial reports, provide interim financial reports and issue audited statements. In addition, they did not have … “Our audit found city officials did not establish basic and routine financial policies and procedures to effectively …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the … tires can pose serious risks to public health, safety, and the environment. They provide an ideal breeding ground for mosquitoes and other disease-carrying pests and are a fire hazard with …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor maintained up-to-date accounting records … Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating controls were not … duties. The Clerk-Treasurer collected, deposited and recorded cash receipts and prepared and signed checks …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that … fee schedule. Assess annually reported capital investment and salary information for reliability or compare it to … Ensure CBAs adequately compare project costs to benefits and are completed before projects are approved. Adopt …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Czajka and the New York State Police for their partnership in rooting out public corruption.” “All New York State … Kevin P. Bruen. “Public corruption will not be tolerated in any form, and we thank the Comptroller’s Office and the Columbia …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-village