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Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Objective Determine whether officials properly accounted for Woodlawn Beach State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were not accurately completed. As a result, … employees properly collected fees for all tags issued. Rental fees were not accurately entered in the financial …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Division of Housing and Community Renewal Bulletin No. DH-109
… this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees represented by … deduction for Union Dues (Code 224) based on the annual salary amounts as follows: Annual Salary Deduction Amount Under $28,000.00 $24.18 $28,001.00- …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials … estimates of appropriations and financing sources based on historical trends and/or known plans. Develop multiyear … balance policy. Village officials generally disagreed with our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… and had not established adequate controls over credit card use. The Town’s accounting records and resultant … and approve claims prior to payment, including all credit card purchases. Monitor the Town’s financial activity to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… Department officials monitored community-based agencies to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials obtained and reviewed backup documentation to verify that services were performed as required before …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over … The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public entity serving 17 component … Findings Not all assets were recorded on the Fixed Assets list, and assets were not always in the locations indicated. …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Village of Silver Springs – Water Accountability and Billing (2015M-139)
… Purpose of Audit The purpose of our audit was to evaluate the … 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, … identify causes of discrepancies and unaccounted-for water in a timely manner. Develop a plan to address the causes of …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they overbilled State …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… the United States Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for … employee. The defendant was arrested and presented today in the District of South Carolina. Manhattan U.S. Attorney … system. I thank U.S. Attorney Bharara for partnering with us in the fight against pension fraud.” According to the …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannTown of Manchester - Board Oversight and Information Technology (2018M-39)
… Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure … Key Findings The Board’s continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide (TW) general fund and central water …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured goods and services in accordance with Town policy and applicable laws and … May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Williamson Central School District – Procurement of Professional Services (2016M-55)
… January 11, 2016. Background The Williamson Central School District is located in the Towns of Ontario, Marion, … and the basis for compensation. … Williamson Central School District Procurement of Professional Services 2016M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesVillage of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s … 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … or develop a plan to address the causes for the difference in water produced to the amount billed to customers. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… million. Key Findings The Board adopted an administrative regulation outlining the requirements for using a request for … service providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 1, 2015 through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a … $2.5 million. Key Findings Student enrollment and attendance was not always adequately supported. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… complete report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) … not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceXII.8.B Matching – XII. Expenditures
… are appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment tolerances in the SFS for select items to allow … please see Chapter XI-A, Section 8 – Payment Tolerances of this Guide. Process and Transaction Preparation: Online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingSeaford Fire District – Length of Service Award Program (2014M-319)
… was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 … year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Village of Rushville - Board Oversight and Information Technology (2018M-118)
… records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with … (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an official to certify … 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-118