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Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… wife and mother. The people of Queens and New York state have lost a dedicated public servant. … New York has lost one …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ … as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and implement standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… million in CDBG grant funding. Key Findings City officials have severely mismanaged the CDBG program and have put significant public funds at risk. City officials have disbursed CDBG funds without the most basic of …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Village of Avon - Board Oversights and Professional Services (2018M-30)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Village of Avon Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Key Recommendations Prepare an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding interfund … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Marlborough Water …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Clayton - Justice Court Time and Attendance (2017M-286)
… for 123 hours not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Financial Data: What is the general schedule/cycle of data availability?
… reviewed annual financial report data becomes available to requesters. The major classes of general purpose local … – county, cities, towns, and villages – are required to submit annual financial reports to OSC within 60 to 120 days of the close of their fiscal …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… to meet eligibility requirements. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Village of Kaser - Refuse User Fees and Records (2018M-97)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Kaser Refuse User …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… before granting exemptions. Annually verify income to support agricultural exemptions. Ensure all exemptions are … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… exemptions used by approved projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job expectations. The Agency did not have a process in place to ensure that properties are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… of claims. Ensure investments were made in compliance with New York State General Municipal Law (GML). 1 As a … IT policies and procedures. Village officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Manchester - Board Oversight and Information Technology (2018M-39)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Frontier Central School District - Procurement of Professional Services (2018M-98)
… [read complete report - pdf] Audit Objective Determine whether the District … and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Division of Housing and Community Renewal Bulletin No. DH-93
… OSC will automatically increase the biweekly deduction for Dues (Code 224) based on the annual salary amounts as … above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increase