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Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town … whether Town of Canajoharie Town officials properly budget for and allocate sales tax revenue …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… report - pdf ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) … made appropriate and accurate employee separation payments. Key Findings BOCES officials did not always make appropriate and accurate employee separation payments. Officials did not adhere to contract terms for …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… users within the financial software, and Business Office staff performed incompatible duties without management’s … District officials failed to ensure that Business Office staff were billing for various reimbursements due to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… Excessive cash balances on deposit that are not needed for program purposes; Unspent “advance” funds for awards that are closed; Monies returned by grant recipients due to audit disallowances; Cost … charged to an appropriation that was provided to control grant expenditures since such charges are reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the Capitol a year ago attacked the heart of our democracy. They were driven by lies to disrupt the orderly transition of power on which America was founded. We must never be …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial operations, internal … regularly reviewed and updated, monitored and distributed to employees and officers. The Board did not ensure that the … Board has not established policies and procedures relating to information technology. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of North East – Internal Controls Over Information Technology (2013M-31)
… 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… to ensure accurate eligibility determinations and timely closure of Buy-in Program cases for ineligible individuals. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… former clerk-treasurer, has pleaded guilty to attempted official misconduct for unlawfully waiving her own health insurance premiums at … This is the second criminal conviction of a village official stemming from the joint investigation. In the first, … former clerktreasurer has pleaded guilty to attempted official misconduct for unlawfully waiving her own health …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We found: All employees that were … Regional OffTrack Betting Corporation Corporation Board of Directors Board provided adequate oversight of takehome …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in … Village of Mastic Beach Treasurers Office and Credit Cards 2014M150 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… aid payments to school districts, amounting to at least $300 million statewide. In mid-January 2021, the state …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… expenses,” DiNapoli said. “Thanks to our partnership with Chautauqua County District Attorney Schmidt and Sheriff … is engaged in an every-day battle to service its residents with precious little money. Every dollar stolen is a dollar … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… last decade, important new laws have expanded the state Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change and other pressing issues, but spending to support the … the last decade important new laws have expanded the state Department of Environmental Conservations DEC mission to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of … Town of Byron Internal Controls Over Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… School Districts – Education Law Sections 1604(35), 1709(20-a), 1719(2), 1720(2), 1724, 1804(1), 1903(1), 2523(2), 2524-2526, 2554(2-a), 2580 BOCES – Education Law Section 1950(4-k) Villages – … 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-functionVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… The Board did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the sewer … Develop a multiyear plan that includes provisions to address the fiscal stress in the water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26