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DiNapoli Releases Analysis of SFY 2024-25 State Budget
… outlook includes several risks, according to a report by State Comptroller Thomas P. DiNapoli. “This year’s state … and relies on backdoor borrowing and other practices that bypass statutory debt limits. These actions create risks and … the amount of income reported from these sources increased by 54.2% due to the record financial market levels in 2021. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetTown of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records. As a result, the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
… overpayment of $42,247 during the audit period. There were 16 Transit employees who, because of their dual employment, … time limits for consecutive hours worked within a 24-hour period. Accordingly, they were potentially putting …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Mill Neck – Financial Management (2014M-358)
… 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … long-term operating and capital needs. … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … party to collect Village money. The rates for service types indicated by the patient care records and the billing …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… will grow nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, … over $10.9 billion, a $7.2 billion, or 39.9%, decrease from last April, and $4.4 billion lower than projections in … in its most recent Financial Plan. According to reports from the Department of Taxation and Finance, the net …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetVillage of St. Johnsville – Records and Reports (2015M-1)
… Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation … not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207City of Long Beach – Budget Review (B23-7-3)
… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Saranac – Town Clerk Operations (2019M-33)
… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did … collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own … CMIA interest liabilities will be calculated from the SFS and bank records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations is organized … sections differentiate between policies related to users of legacy systems and users of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsTown of Morehouse – Records and Reports (2021M-182)
… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of Sanford – Claims Audit Process (2021M-189)
… were appropriately audited and approved and goods and services were received. Key Findings While Town officials ensured that goods and services were received for the claims we reviewed, the Town … on abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… by a Town Board comprising the elected Town Supervisor and four elected Board members. The Town’s 2012 budgeted … were approximately $450,000. Key Finding The Board and Supervisor did not meet their fiscal oversight … operations – including maintaining accounting records and reports, collecting community development loans, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Coventry - Town Clerk/Tax Collector (2021M-180)
Determine whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … reports and records. … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39