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Town of Argyle – Town Clerk and Budgeting (2012M-231)
… and other agencies in a timely manner. Budget and account for sales tax revenues in the town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Residents of Long-Term Care Facilities Lacking Access to Advocates
… P. DiNapoli. “Ensuring that residents of nursing homes and assisted living centers have regular and open contact with ombudsmen … required by the federal Administration for Community Living (ACL) through that agency’s National Ombudsman …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesTown of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices … a population of approximately 960. The Town is governed by an elected five-member Town Board. The Town does not have …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for … totaling $288,968 for work not yet performed. Payments to contractors by the CCDC averaged 21 days after receiving … as well as obtain from the CCDC sufficient funds to pay contractors for all completed work. Establish formal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, … in St. Lawrence County. The District, which operates one school with approximately 400 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Village of Argyle – Water Billing and Collections (2023M-148)
… did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt the water … charged to customers. The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for … records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These disbursements had … payment was made, six disbursements totaling $4,530 lacked a payment authorization date, and seven disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… $45,400 by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154DiNapoli Releases Profile of New York's Small Business Owners
… Even as many small businesses shuttered their doors or struggled through … female and minority-owned; however, they continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims … is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Selected Aspects of the Motor Carrier Safety Assistance Program
… to ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to … of Interest Department of Transportation: Selected Truck Inspection Practices (2003-S-24) Department of … to ensure that commercial carriers whose vehicles or drivers ha …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programTown of Glen - Water and Sewer Operations (2023M-167)
… whether the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings … or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for accuracy. … amounts billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Charter School of Educational Excellence – Information Technology (2023M-174)
… Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Audit of the Tuition Assistance Program at Plaza College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 1,859 students. We reviewed a sample of 200 randomly selected TAP awards paid to 190 students as … did not meet the requirements for accelerated TAP. Many of these disallowances result from Plaza students enrolling …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … The Town of Wawarsing is located in Ulster County and has a population of approximately 13,000. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… Program The mission of the Office of Mental Health (OMH) is to promote the mental health of all New Yorkers, with a particular focus on providing hope and recovery for adults … data on where funds are reinvested geographically and for what services. Examples of CBS-supported services via the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… Officials did not: Maintain adequate and centralized vehicle inventory records and properly secure vehicle titles. Document eligibility procedures when … Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate and centrally …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Hempstead – Information Technology Access Controls (2021M-158)
… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … IT security awareness training. District officials agreed with our recommendations and indicated that they were in the …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… today for grand larceny related to the missing $36,742 in public funds and allegedly pocketing cash paid by … 64, of Alexandria Bay, was charged with grand larceny in the third degree in Clayton Town Court. Her misdeeds were … Police. The audit and investigation revealed that after Ms. Peck retired she put $20,000 in town funds back into the …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees