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Town of Parma – Financial Management and Information Technology (2012M-96)
… or contract with an independent auditor to conduct the audits. Develop a comprehensive multi-year financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Lackawanna – Network Management and Internal Controls (2021M-215)
… technology (IT) security controls to safeguard the network against unauthorized access or disruption. Key … did not establish adequate controls to safeguard the network against unauthorized access or disruption. City … did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… in January 2020. The Office’s funding of shelter services is administered through the Local Districts, comprising the … as a certified shelter for families with children. Westhab is the single largest provider of these services in … Uniform Guidance, and contract. Key Findings The Office is not adequately monitoring and properly approving …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerTown of Otto – Town Clerk and Tax Collector (2012M-214)
… 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a … an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town … $8,500 including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… each year, AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… home and official station are determined. Under Internal Revenue Service (IRS) rules, the location for a tax home is … supplemental wages and are subject to taxes (IRS Revenue Ruling 99-7). There is an exception for transportation expenses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… of our audit was to evaluate the Town’s claims processing and purchasing practices for the period January 1, 2013 … The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is … by a five-member Town Board which comprises the Supervisor and four Board members. Budgeted appropriations for the 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Compliance With Special Education Regulations for the Provision of Services
… in special education. In New York City (NYC), the DOE is responsible for determining eligibility for and providing … parental consent to evaluate. However, arranging placement is not the end of the process as it is more important that eligible students be provided with the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDivision of Housing and Community Renewal Bulletin No. DH-111
… and Community Renewal of OSC’s automatic processing of the October 2020 DC 37 Rent Regulation Services Unit (RRSU) … and DC 37, provides for payment of performance advances on October 1 to eligible DC 37 RRSU employees based on the 2019 … Salary Schedule (currently in effect). Effective Dates The October 2020 DC 37 RRSU Performance Advances will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… such as budget-to-actual reports or cash flow reports, is received. Key Recommendations Update and develop policies … and complete financial information. Ensure that the AUD is filed timely and any other mandatory financial reporting is completed within the required timeframes. OSC received …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… governed by an elected five-member Town Board, is located in Jefferson County and has approximately 2,900 residents. The Town’s budgeted … payment. Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89A Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of Ogden – Financial Management and Justice Court (2014M-234)
… totaled approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and … the amount of unexpended surplus funds to maintain. Ensure that the Supervisor provides all Board members with accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices, and … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… and/or accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts … plan or establish reserves to ensure unexpended surplus funds are used as intended. Prior to May 2012, the Highway … balance policy governing the level of unexpended surplus funds to be maintained in its operating funds. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing $240,000 in public funds and must now pay full … decades, the residents of Pharsalia trusted Dennis Brown to safeguard taxpayer money, but instead he treated the … Dennis Brown faces consequences for his crimes. My thanks to the New York State Police and to Cortland County DA …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Collection and Use of the Motor Vehicle Law Enforcement Fee
… due to the State and whether the Division of Criminal Justice Services (Division) and the Division of State Police (State Police) have ensured that such revenue was … Related Audit/Report of Interest Division of Criminal Justice Services/Division of State Police/State Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-fee