Search
Town of Pulteney – Financial Management and Information Technology (2012M-177)
… of our audit was to review the Town’s financial management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. … Board members. The Town’s 2012 general, highway, and water district appropriations totaled approximately $1.29 million. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the year. Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the … amounts actually available. As a result, the general fund balance declined by $82,000 from 2008 to 2012. Consequently, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Division of Housing and Community Renewal Bulletin No. DH-119
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … employee’s Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located … software package. Maintain an up-to-date inventory list of all of the Town’s computer and technology equipment …
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)
… and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 …
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 … prices of approximately $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset …
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)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
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
… April 2022 DC 37 Rent Regulation Services Unit (RRSU) LLS payment and provide instructions for payments not … between the State of New York and DC 37, provides for payment of the 2022-2023 Longevity Payment effective April 2022 as a one-time, lump sum payment …
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)
… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair … amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to 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)
… processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, …
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)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population …
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
… their joint investigation. “For decades, the residents of Pharsalia trusted Dennis Brown to safeguard taxpayer … $240,000,” DiNapoli said. “We have no tolerance for abuse of the public’s trust and today Dennis Brown faces … with leading extensive negotiations regarding the recovery of a substantial portion of what we would have been able to …
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
… Purpose To determine whether the Department of Financial Services (Department) has collected, accounted … 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 …
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
… (5) or more years, ten (10) or more years, or fifteen (15) or more years of continuous service* at a base annual … and remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … should be submitted after the employee completes six (6) full pay periods in the lower grade; the effective date of …
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
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that … This audit covered 262,765 cases with outstanding balances of $108,314,492 from January 1, 2012 through February 1, … responsibilities include generating and mailing notices of violations, collecting the amounts due, and adjudicating …
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)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through …
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)
… affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not …
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)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
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)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
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)
… complete report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102