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City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… County (County) received $375,914 more than it should have. These funds should have been paid to the City of Glen Cove (City), $75,039, and … Allocate PILOTs proportionately to each ATJ based on the amount of real property tax that should be paid to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mHuman Resource Practices (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Human Resource Practices Report 2018S57
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose … approving and applying adjustments to customers’ accounts. As of May 5, 2013, the Village had 127 overdue … $20,962; only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … Key Recommendations Take steps to reduce the deficit in the general fund. Require the Mayor to prepare a realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Ellery – Justice Court (2014M-269)
… was to examine the Justice Court’s financial activity for the period January 1, 2009 through August 6, 2014. … The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is … prepared monthly and maintain an accurate, up-to-date list accounting for bail and other moneys received. Perform, or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law … and comparing it to reconciled bank balances and money on hand. Provide the Board with her records for audit, as …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15IX.7 Overview – IX. Federal Grants
… agency project and grant managers more timely information on costs impacting them. Onboarded agency project and grant managers will have the ability to delay expenditures from flowing into the … allocated to the proper project and/or fund based on rules established at the project level. These enhancements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewCity of Hornell – Business Improvement District (2018M-38)
… provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the … Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City officials … in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… State agencies obtain the most economical and beneficial banking services and that banking services adequately meet the program needs of each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… … Marlboro Central School District District Officials Outside Business Activities 2014M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements … funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree and … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Islandia – Overtime (2023M-121)
… Marshal did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … and Village officials did not monitor overtime and relied on the Fire Marshal and Building Inspector to only work … certain findings and recommendations, they indicated they have initiated or would initiate corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… concerns due to lack of monitoring of all accounts on both tools. Ninety-one percent, or 3,395, of the … corrective action. Appendix B includes our comments on certain issues officials raised in their response. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… product of a joint investigation by DiNapoli, the Wyoming County Sheriff’s Office and Wyoming County District Attorney … Conaway, 50, of Silver Springs, was arrested and arraigned at village of Perry Court by Judge Charles Miller. Conaway … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementOversight of Nurse Licensing (Follow-Up)
… the Program Our initial audit report, which was issued on September 29, 2017, determined whether the State Education … the original audit, Department officials stated resources have not kept pace with increased expectations. They stated an out-of-date computer system and reduced staffing have led to investigation backlogs and difficulties using …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followPutnam County – Court and Trust Funds (2024-C&T-2)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State agencies through a bulkload transaction interface process. Through this process, an internal agency system electronically transmits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsArdsley Union Free School District – Financial Management (2024M-13)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … with certain aspects of our findings but indicated they have initiated, or planned to initiate, corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13