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Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored … goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… and have taken actions to implement them, committing to finalize those efforts over the coming months. They disagreed …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… Jr. for prosecuting these thefts.” “This is another instance where people trying to scam the system have gotten …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… $ 80,776 Statements of individual pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… complied with adopted resolutions regarding legal services for the period January 1, 2012 through November 27, 2013. … five-member Town Board. General fund appropriations for 2013 totaled $681,205. Key Findings The Board did not … the Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… of the Contract With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our … Supportive Housing Contract with the Postgraduate Center for Mental Health (PCMH). The audit found sampled clients … negatively affect the health and/or safety of clients. For example, three apartments had significantly damaged …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… "New York lost an icon today with the passing of Former Senate Majority Leader Joe Bruno. The senator … also beloved by so many for his kindness and great sense of humor. He was dedicated to the Capital Region and always … to Joe’s family and his many friends from across the state of New York." … New York lost an icon today with the passing …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… was to examine controls over payroll and fuel inventory for the period January 1, 2013 through April 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.62 million. Key Findings … segregated, since the Town’s accountant was responsible for processing payrolls, creating checks, making adjustments …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… have been launched to support System needs statewide. For instance, New York’s Workforce Development Initiative (WDI) … positioned to address the State’s workforce needs. For instance, the SWIB had been inactive since 2017, and its …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… report – pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as of March 2024, in …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … to states, localities, and public authorities in a time of fiscal distress. The Recovery Act requires entities …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… at least 10 years. As a result, officials lack assurance the capital asset records are complete and accurate, and that … $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have paid more than necessary for goods … million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… that Kory O’Hara, 45, formerly the Town Supervisor of Prattsville, pled guilty today to wire fraud in connection … with a grant extended to Prattsville in the wake of Hurricane Irene. The announcement was made by New York … Carla Freedman; Janeen DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation (Corporation) Board of Directors (Board) properly approved and monitored … response letter. … Determine whether the Town of Brookhaven Local Development Corporation Corporation Board …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… in the number of residential customers owing money to their utility companies, with one in eight customers in … the elevated number of New Yorkers who continue to have trouble paying their utility bills,” DiNapoli said. … losses. State lawmakers and the Public Service Commission have acted to provide meaningful relief to low-income …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… process returns to normal and members either do not renew or become ineligible for coverage. To help members, MetroPlus …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemic