Search
Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and … capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital … $3.1 million. Key Findings The Board does not have a comprehensive multiyear financial and capital plan or …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… job duties. Ensure that a payroll clerk is not involved in the payroll certification process. … MadisonOneida Board …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Village of East Rockaway – Justice Court Operations (2017M-206)
… $1,963 each month between January and June 2016. The bail bank account had a balance of $1,590 as of May 31, 2017, and … could not determine the source of the funds. The Court did not properly record and deposit $1,400 in funds received … and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities. Maintain a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Comptroller DiNapoli Statement on 15th Anniversary of 9/11
… the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the nation have come a long … itself and is prospering. As my recent report shows, the number of people living in the neighborhood has doubled and the number of children has tripled. What our enemies tried to …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Town of Chester – Time and Attendance Records (2017M-287)
… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave … 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Circle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments … of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualControls and Accountability of Court, Trust and Bail Funds
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followDivision of Housing and Community Renewal Bulletin No. DH-8
… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected … to [email protected]. … To explain the use of Deduction Code 391 DC37 Personal LinesOCA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedVillage of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Reporting on Foreclosure of Real Property Funds – Kings County
… on the appointed date and time and sells the property at auction, closes the sale, distributes the proceeds of the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyTown of Western - Supervisor’s Records and Reports (2022M-184)
… Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and timely financial … required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial … did not: Provide adequate oversight of the accountant’s work. As a result, the Town does not have accurate financial …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… Key Recommendations Consult with the Town’s legal counsel in connection with each proposed payment to ensure that it …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Village of Oyster Bay Cove – Claims Audit (2022M-114)
… Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims … response. … Determine if the Village of Oyster Bay Cove Village Board of Trustees Board ensured that claims were …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… [read complete report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term … capital and financial plans. Establish and fund reserves for highway equipment capital needs. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the … audit report released in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f