Search
Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. … As a result, Town taxpayers residing outside the Villages did not receive all the benefit they should have from County …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
Village of Westbury Purchasing Claims Audit and Information Technology 2013M301
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum … is paid by registered distributors of applicable types of fuel at a cents-per-gallon rate at different points in the … the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective January …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the Capitol a year ago attacked the heart of our democracy. They were driven by lies to disrupt the orderly transition of power on which America was founded. We must never be …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is … population of approximately 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of North East – Internal Controls Over Information Technology (2013M-31)
… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The … to November 30, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid … eligibility requirements. The State’s Local Departments of Social Services (Local Districts) determine eligibility …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded guilty to … premiums at the town’s expense. “Ms. Henry took advantage of her public position to have the taxpayers fully fund her insurance costs,” said DiNapoli. “This kind of corruption drives up costs and erodes the public trust. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) … Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in … Village of Mastic Beach Treasurers Office and Credit Cards 2014M150 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… 672 school districts in 57 counties. Four school districts did not file or their reports were found to be inconclusive … Boquet Valley Central School District in Essex County did not receive a score in 2019-20 because it only has one year of data. Three school districts did not file in time to receive a score: Livingston Manor …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Sheriff James B. Quattrone today announced the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote village checks to herself … Sheriff James B Quattrone today announced the arrest of Jennifer Jaeger former Bemus Point village clerk for the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… the state Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change … with many new duties,” DiNapoli said. “The expansion of DEC’s mission, combined with the state’s severe fiscal … carry out its critically important work.” The scope of the DEC’s mandate will grow considerably in coming years because …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… School Districts – Education Law Sections 1604(35), … 133(5); and Social Services Law Section 83 Cities – Second Class Cities Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… the Village’s financial condition and budgeting practices for the period June 1, 2011 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 … Develop and adopt structurally balanced budgets for the water and sewer funds. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… financial activities. Key Findings Village officials did not establish adequate controls over the Department’s …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12