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Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities. The Board did not: … BrasherWinthrop Consolidated Fire District District Board of Fire Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Town of Owego - Water Fund Operations (2021M-205)
… complete report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of … Determine whether Town of Owego Town officials provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Town of Duanesburg – Financial Records and Reports (2020M-116)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, … up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) maintained … and appropriate records and reports. Key Findings The former Superintendent intentionally destroyed highway records. The former Superintendent submitted five inaccurate claims to the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Village of Maybrook – Financial Condition (2020M-54)
… prior to the COVID-19 pandemic (pandemic). The Village’s 2020 projections and our audit work do not factor in the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Greenville – Tax Collector (2020M-81)
… whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax … manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not remitted in … unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Key Recommendations Remit …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Tri-Valley Central School District - Financial Management (2020M-17)
… the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… State’s agricultural receipts came from crops grown for animal feed in 2020. 1 According to the New York State … information on farming, encompassing both crop and animal production. As shown in Figure 1, employment in animal production grew steadily in the years leading up to …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesState Comptroller DiNapoli Releases Audits
… the campuses adequately documented that students who reported a disability either were provided accommodations … special education services to children with disabilities who are between the ages of 3 and 5 years. For the three … cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing three types of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… by July 1994, absent an extension of time. Any new construction or alteration of an existing station after … PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd Street, and Christopher Street) were not …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… shops across the State for routine maintenance, repairs, roadside assistance, and towing. The Contractor is required …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followDiNapoli Releases Economic Report on the Bronx
… restrictions. West Farms, a predominately Black and Latino neighborhood in the 87th Assembly District, saw unemployment … citywide, including the Hunts Point, Fordham, Morris Heights, Mount Hope, University Heights, Bedford Park, Jerome Park, Kingsbridge Heights and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019 (2019-S-12)
To determine if eMedNY reasonably ensured that Medicaid claims were submitted by approved providers, properly processed, and resulted in correct payments ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s12.pdfOvertime Compensation – Enhanced Reporting
… must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety … be reported under the appropriate earnings code : Standby pay; Inconvenience pay; Location pay; and Straight pay for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Pharsalia – Board Oversight (2018M-59)
… he was sentenced to serve one to three years in a State prison. Key Recommendations Disburse Town money only after …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of professional services. Key … Determine whether the Monroe County Airport Authority Authority Board Board provided …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and