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DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village … not spent on the community. No one should use their public office for personal gain.” Jaeger was charged with grand … 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/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… the Village of Granville. The Library/Museum is governed by a nine-member Board. The Library/Museum’s funding for the … for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor and comply with the stipulations …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… 133(5); and Social Services Law Section 83 Cities – Second Class Cities Law Section 64 and individual city charters …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal … from Washington, according to a report released today by New York State Comptroller Thomas P. DiNapoli. New York …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonState University of New York Upstate Medical Center – Selected Travel Expenses
… of New York (SUNY) Upstate Medical Center (Center), for two selected individuals, complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… budgets totaled $34 million and $35 million, respectively. Key Findings The City did not adopt a comprehensive … of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s procurement …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday … the professional assistance of the State Comptroller’s Office in this criminal investigation that has been ongoing … 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/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… Board did not ensure that: Adequate cost-benefit analyses for proposed projects were developed before project approval. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases totaling … for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations Establish … are made in full in a timely manner to avoid unnecessary interest charges or late fees. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… District officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported accurately and … $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 less than the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … bid specifications clearly communicate the quantity and nature of the work to be performed and the criteria used to …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is governed by an elected five-member Town Board, which is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… amounts due, and adjudicating summonses that are disputed by the respondents. A Memorandum of Understanding (MOU) … and procedures regarding summonses for plates issued by DOS. DOF maintains its Summons Tracking and Accounts …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… has approximately 3,500 residents. The Town is governed by an elected Town Board (Board) which consists of a … lack of documentation to indicate the time period covered by the audit, the extent of the Board’s review or whether the … timely manner and ensure that the AUDs are fully supported by the accounting records. Provide the Board with a monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… appropriations for all funds were $357,927 for 2015. Key Findings The 2012 through 2014 Board-adopted budgets … maintained records for all issued building permits. Key Recommendations Establish reserves and include a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6