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Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely … not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left … requirements. Develop written policies and procedures for the type of records needed to request, approve, earn, use …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … and the Board lacked the financial information necessary to properly monitor and manage Village finances. The … Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Owasco – Financial Management and Procurement (2021M-70)
… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements for the services provided. Properly procure playground …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … officials did not verify that they received the correct State contract prices for the four loaders they purchased in … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) … special education provider located in Westchester County, New York. HTA provides preschool special education services … To determine whether the costs reported by HTA of New York Inc HTA on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund $340,000. The Budget Officer made billing … the water and sewer rates to be billed. Review and repay all outstanding interfund advances. Ensure late penalties are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Village of Green Island – Water Fund Financial Condition (2015M-237)
… 1, 2012 through May 31, 2015. Background The Village of Green Island is located in Albany County and has a population … Village of Green Island Water Fund Financial Condition 2015M237 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… sheets for entrance fees were not accurately completed. As a result, we were unable to determine whether employees …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… 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-102SUNY Maritime College Review of PCard Transactions and TCard Expenses
… and Travel credit cards, along with travel expenses made by SUNY Maritime College (Maritime) employees. The objectives … card statement and receipts and authorize those charges by signing the Visa Card statement before it is sent to … course on a Carnival Cruise ship and $857 in fees incurred by the professor’s family that should not have been …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… 71, of Florida, with the crimes of Grand Larceny in the Second Degree, a class C felony, and Criminal Impersonation in the Second Degree, a class A misdemeanor, in Albany County Court. Schusteritsch is alleged to have … Robert J Schusteritsch with the crimes of Grand Larceny in the Second Degree a class C felony and Criminal …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionLow-Income Housing Trust Fund Program (Follow-Up)
… financial leveraging, and project readiness. The lack of compliance with policies and transparency regarding awards …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… a month late. At the time of our test, one respondent’s photo had not been updated in almost a year. The Department …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedCity of Glen Cove – Budget Review (B7-14-16)
… sale of City property of $410,000 and the settlement of legal proceedings of $950,000 that might not be realized. The …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… complete report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) … accurately and in a timely manner. Key Findings The Clerk generally recorded and reported collections … that was issued. Key Recommendations Deposit and remit all collections within the required time frames; recover …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
… [read complete report – pdf] Audit Objective Determine whether the Town of Wells … sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59