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Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… policy. Village officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Olive - Accrued Leave and Information Technology (2019M-84)
… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not: Maintain accurate …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… [read complete report - pdf] Audit Objective Determine whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 … City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Did not adopt a multiyear financial and capital plan or detailed reserve plan that included the need and optimal … programs and did not always deposit receipts timely, or thoroughly reconcile them. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… resources will not be tolerated." “Public service is a sacred trust and those who abuse their positions to enrich …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseTown of Covert – Financial Management and Justice Court (2015M-180)
… maintain fund balances that are sufficient to cover cash flow needs. Ensure that duplicate receipts are numbered, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation included in our initial report, … This facility was designed to provide inspections, maintenance, and cleaning for Long Island Rail Road (LIRR) … was not used for periodic inspections or repairs by LIRR’s Maintenance of Equipment Department. Instead, since its …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followEnlarged City School District of Troy – Leave Accruals (2014M-144)
… Purpose of Audit The purpose of our audit was to determine if District employees received and used leave … accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance … CBA. We also found District officials established controls to ensure the accrual and use of leave time were recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to … balances from prior years. As a result, the general fund balance was overstated by $81,929. Annual financial reports …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… located in Herkimer County, is governed by its charter and State and local laws. The City Council (Council) comprises an … and is responsible for maintaining the City’s accounting records. Results of Review Based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… for more than 500 state and local public authorities is now available at Open Book New York … and spending. This addition to Open Book New York makes it the go-to source for comprehensive, user-friendly … to their elected officials,” DiNapoli said. As the state’s fiscal watchdog, DiNapoli is responsible for processing all …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal … deficits and labor contracts that have remained unsettled for far too long,” DiNapoli said. “The final cost and … half of the additional tax revenue comes from the real property tax, reflecting growth in property values …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was … to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Quality (1986), Environmental Quality (1972), Rebuild and Renew New York Transportation (2005) and Rebuild New York … Air (1996), Environmental Quality (1986) and Rebuild and Renew New York Transportation (2005). The Series 2015B … Service Inc., AA+ by Fitch Inc. and AA+ by Kroll Bond Rating Agency. … State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedDiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices … June 1, 2013 through June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid program. Many Medicaid recipients are also …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight of the Village’s financial operations for the period August …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… use of artificial intelligence (AI), leaving it vulnerable to misguided, inaccurate or biased outcomes in several … found. “Government’s use of artificial intelligence to improve public services is not new. But there needs to be formal guidelines governing its use, a clear inventory …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programs