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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations included in our initial audit … Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the Program Executive … To assess the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow

DiNapoli: New York Ranks Last in Balance of Payments With Washington

… New York leads the nation in what it pays to the federal government compared to what it gets back from … New York leads the nation in what it pays to the federal government compared to what it …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washington

State University of New York Upstate Medical Center – Selected Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three year period ended March … for two individuals paid by SUNY Center with outliers in the area of mileage; one of these individuals also had …

https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. … to provide the periodic written financial reports it needs to fulfill its responsibility of monitoring City … perform their job responsibilities. Adopt a comprehensive IT policy that includes the breach notification requirement. …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000

… was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place … of her community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said … professional assistance of the State Comptroller’s Office in this criminal investigation that has been ongoing since …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000

Kings Park Central School District - Procurement of Professional Services (2020M-22)

… District officials did not periodically seek competition for services from five professional service providers who … the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-services

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately … CBAs and payroll records. We found total personnel costs of $745,262, of which $358,384 was funded using general fund money, were …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386

Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)

… of approximately 670. The Town, which is governed by an elected five-member Town Board, has one water district …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60

Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)

… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34

Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)

… activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … six-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The Town’s … Findings The Town Comptroller has not properly accounted for and reported reserve funds and other restricted moneys. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199

Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)

… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and internal … included 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129

City 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-legislative

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)

Determine whether the District sought competition for its professional service providers

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professional

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68