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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… year totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board did not adopt structurally … 2014 and Town officials overexpended certain highway fund budget items each year. The Town does not have …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… benefit corporation created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining … The Agency has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… prosecution. Our initial audit report, which was issued on August 15, 2017, identified many automotive facility … issuance of this follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… monitoring or targeted reviews. Using the analysis of complaint and inmate grievance data, identify ways to further …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 … the past 15 years, according to a report released today by State Comptroller Thomas P. DiNapoli. County sales tax … revenue declined in five of the 10 economic regions of the state, with the sharpest decline being in the North Country, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … most diverse addiction treatment system. Its mission is to provide accessible, cost-effective, quality services that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, … County. Read the report or visit: https://www.osc.state.ny.us/localgov/pubs/economicprofile/long-island-region.pdf . …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County … in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits … fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… remind officials to closely watch future collections and plan accordingly.” Collections during the first and second … of 2019 caused a drop in the portion of taxes collected from the sale of motor fuels. Most regions upstate showed … with collections in 15 mostly upstate counties declining from the same period last year. By comparison, collections …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, … Board of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s … the Town's procurement policy to provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… [read complete report - pdf] Audit Objective Determine if: The Village seeks competition for professional service providers and for purchases that are below the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… financial activities. Key Findings The Treasurer did not provide the Board with adequate monthly financial reports, which limited the Board’s ability to manage the District’s financial affairs. The Board did not … laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … records were properly maintained and recorded for the period June 1, 2016 through August 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding financial … Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not … their adopted policy to use the money as revolving loans for local business development. Board-approved loans made …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear … 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260