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Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)

… Purpose of Audit The purpose of our audit was to assess the Town's … July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An … accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts that …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253

Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)

… over-estimated revenues for the years 2008 through 2012 by an aggregate of more than $126,000, which is more than a … claims totaling $6,183 that did not describe the goods purchased clearly or at all. Because Town officials have not … over fuel inventories, no one can be sure that fuel purchased by the Town is used only for Town vehicles and …

https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85

Low-Income Housing Trust Fund Program (Follow-Up)

… recommendations in our initial audit report, Low-Income Housing Trust Fund Program (Report 2013-S-32 ). About the … issued on August 25, 2014, examined whether Low-Income Housing Trust Fund Program (Program) funds were being awarded …

https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-follow

Division of Housing and Community Renewal Bulletin No. DH-18

… Pay, using the Action/Reason of Leave Without Pay/ WPS (WC 60% Sup). Note : It is essential that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/05 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workers

Gardiner Fire District – Length of Service Award Program (2013M-265)

… District’s Point System were prepared. Officials granted points for completion of training courses without any record … GML and implement standards and procedures to ensure that points are accurately awarded and recorded. Ensure that all points earned throughout the program year are adequately …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the … complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Town of Chili - Financial Management and Cash Receipts (2019M-167)

… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167

Town of North Collins – Supervisor’s Records and Reports (2015M-99)

… 1, 2011 through March 20, 2015. Background The Town of North Collins is located in Erie County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… [read complete report – pdf] Audit Objective Determine whether the Town of Exeter … were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… report – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

Opinion 92-24

… LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy the threshold requirements of General … as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow the order of selection set forth in Town Law, §64(11). You ask …

https://www.osc.ny.gov/legal-opinions/opinion-92-24

Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts

… (OPWDD) is providing effective oversight of Family Support Service (FSS) contracts with entities within the … OPWDD’s procedures for reviewing reimbursement claims do not provide guidance to the regional staff for when it is … but did not maintain supporting documentation showing who received the services or when the services were provided. …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contracts

State 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-grossmann

Town of Oswego – Financial Condition and Information Technology (2017M-290)

… the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to $3,521 (89 percent). The highway fund also had a deficit unrestricted …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290

Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s information … 1, 2016 through March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84

Greece Central School District – Procurement of Professional Services (2024M-129)

… the Greece Central School District (District) Board of Education (Board) and District officials sought … assure taxpayers that professional services were procured in the most economical way and without favoritism. Of the 51 … similar services at a more favorable rate, could result in existing professional service providers providing more …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Harborfields Central School District – Information Technology Asset Management (2024M-9)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … help District officials ensure that IT assets are properly insured, tracked through their life cycle and replaced as … the computers; therefore, we could not confirm their age or determine their cost. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-asset

DiNapoli Announces State Contract & Payment Actions for May 2014

… due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain … in New York City. $52.2 million with Sealand Contractors Corp. to reconstruct Routes 5, 8, and 12 in Utica. $14.3 …

https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014