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Town of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Lackawanna – Network Management and Internal Controls (2021M-215)
… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Division of Housing and Community Renewal Bulletin No. DH-118
… contact OSC using the Payroll Earnings mailbox to request assistance in determining the appropriate action. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Olive – Claims Processing and Information Technology (2012M-223)
… 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An … accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts that … the level of unexpended surplus funds to be maintained in its operating funds. Develop a formal plan to reduce the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… State Comptroller Thomas P. DiNapoli and Cortland County … consequences for his crimes. My thanks to the New York State Police and to Cortland County DA Perfetti for … which he has already paid $125,000, and faces a potential state prison term at his sentencing, which is scheduled for …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Collection and Use of the Motor Vehicle Law Enforcement Fee
… accounted for and distributed all Fee revenue due to the State and whether the Division of Criminal Justice Services (Division) and the Division of State Police (State Police) have ensured that such revenue was spent … accounted for and distributed all Fee revenue due to the State and whether …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeDivision of Housing and Community Renewal Bulletin No. DH-113
… a transaction to make the LLS payment. Lateral Position Change from a Non-DC 37 RRSU Position Where the Employee’s … Job Rate of their salary grade, who had a lateral position change to DC 37 RRSU position with a higher Job Rate, and … Do not add or delete employees whose eligibility will change due to transactions that will be processed prior to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… 1, 2019, the outstanding balances due from New York State respondents (outside of NYC) totaled about $67.6 … outside of New York State, the address information DOF had on file differed from the Department of Motor Vehicles … for vehicles registered in New York State but with out-of-state addresses that have not been referred to the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of … Roosevelt Public Library Board Oversight of Library …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the Board: … the Town of Delhi Town Board Board properly managed pool project donations and disbursements …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. The Board … related documents. The Board also should adopt a plan and trust document, engage an actuary and enter into contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. … Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Rome – Internal Controls Over Capital Projects (2012M-248)
… they did not adequately monitor financial activity or close completed projects in a timely manner. As a result, … of which must be transferred to the debt service fund or reserve for debt. The remaining 30 completed projects had … because they either did not receive the expected financing or were over-expended. Key Recommendations Monitor each …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Division of Housing and Community Renewal Bulletin No. DH-112
… contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees are … included in the employee’s taxable gross, are subject to all employment and income taxes and will be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-112-2020-rrsu-over40-comp-time-ii-cash-out