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Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187DiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Montgomery County District Attorney Christina Pearson, and New York State Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the former … the Chamber. “Instead of helping small businesses grow and thrive in her community, Shults allegedly helped herself …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberAudit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … Corporation: Audit of the Tuition Assistance Program at SUNY ‐ Fashion Institute of Technology (2010-T-4) State …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeAudit of the Tuition Assistance Program at Plaza College
… TAP awards totaling $9.4 million that were paid to the school for 1,859 students. We reviewed a sample of 200 … that Plaza College was overpaid $549,316 because school officials incorrectly certified students as eligible … disallowances result from Plaza students enrolling in courses not required for their programs of study. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… between February and June 2012 prior to the Board’s approval of their employment and pay rates. Highway employees were paid $1,413 for time not worked when they left work earlier than their scheduled time, and one employee earned leave accruals to which she was not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Village of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … $430,000. Key Findings Village officials do not reconcile gallons of water produced to gallons billed. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Schroon - Town Hall Expansion Project (2018M-128)
Town of Schroon Town Hall Expansion Project 2018M128
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Signal Maintenance, Inspections, and Testing
… by NYCT, the potential total cost of the units was $175 million (350,000 × $500). NYCT officials advised us that …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingVillage of Dansville – Water and Sewer Operations (2017M-273)
… The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and … 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. … Village of Homer Purchasing and Credit Cards 2017M112 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Westfield – Water and Sewer Operations (2014M-209)
… late payment of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue … accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2014 through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Groton – Highway Department Asset Accountability (2022M-117)
… inventories, obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Housing Program, created in 1955, provides affordable rental and cooperative housing to moderate- and middle-income … New York City, there are 94 HPD-supervised Mitchell-Lama rental and limited-equity cooperative developments with … total units (apartments). Linden Plaza, a Mitchell-Lama rental development in Brooklyn, is owned by Linden Plaza …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… Police, announced today the arrest and guilty plea of Robert Gerardi, the former treasurer of the Putnam Engine & … Comptroller Thomas P. DiNapoli said: "Former treasurer Robert Gerardi fell for an online scam and stole nearly … in this case." U.S. Attorney Geoffrey S. Berman said: "Robert Gerardi was entrusted to oversee the finances of a …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreExamples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. … Budgeted appropriations totaled approximately $17 million for 2012. Key Findings The Board and Town officials have not … to help ensure that the Supervisor properly accounted for all financial activity and adequately segregated …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the District’s … review of journal entries prepared by the Business Manager. System administrator responsibilities should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35