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Use of Federal Funding for Election Technology and Security
… responsible for administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE … the U.S. Election Assistance Commission (EAC) to aid in the administration of federal elections. The EAC provides … these standards and secure and improve election systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… have not addressed the intended use of these excess funds and have not reviewed water rates to assess their …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three … years. For example, at June 30, 2013, unexpended surplus funds exceeded statutory limits by approximately $3.2 … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers and is in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. Background The Mount Morris Village … a result, we could not determine if the amount he remitted to the Village was sufficient to meet Court liabilities. As …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund … owed the general fund approximately $126,000. Employee benefits costs were inaccurately allocated. The water fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184User Access Controls Over Selected System Applications (Follow-Up)
… Objective To assess the extent of implementation of the two … 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … to the Department of Civil Service (Report 2016-S-41 ). About the Program The New York State Health Insurance Program …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… collections are a crucial revenue source for our counties and other municipalities,” DiNapoli said. “November’s decline … federal government as COVID-19 infection rates increase and more restrictions curb economic activity. Federal aid … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls … protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsState Comptroller DiNapoli Releases School District Audits
… for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last … financial and capital plans. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsNewark School District Public Library – Board Oversight (2014M-54)
… of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting Library … to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, … of its investment policy, divest from all improper investments and place all Library moneys in time deposits, …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases School District Audits
… (Westchester County) District officials did not use a competitive process to procure goods and services. For example, auditors found that district officials paid a … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… collections totaled $1.4 billion for counties and cities, or $74.4 million less than in October 2019. This drop was … get through this crisis.” New York City had a 5.3 percent, or $34.5 million, decline in sales tax revenue in October, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberState Comptroller DiNapoli Releases Municipal Audits
… Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts and disbursements. The clerk-treasurer collected, deposited … Comptroller’s office in a timely manner. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… 35,000. The City is governed by its Charter and State laws. The City Council, which consists of five members, …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013m2018 Annual Audit
… and complied with (i) the New York State Workers’ Compensation Law and (ii) mandated fee schedules (where … its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditState Comptroller DiNapoli Releases Municipal Audits
… multiyear financial plan or capital plan. Monsey Fire District – Board Oversight (Rockland County) The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … filed. The required annual independent audit of the district’s financial records was not performed since 2012, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0