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Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Enterprise Charter School – Enrollment and Billing (2014M-378)
Enterprise Charter School Enrollment and Billing 2014M378
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378State Comptroller DiNapoli Releases State Audits and Examinations
… by HPD under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2014
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2014
https://www.osc.ny.gov/files/local-government/data/excel/2014table3.xlsReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2014 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2014 LG
https://www.osc.ny.gov/files/local-government/data/excel/calyear2014datalocalgovs.xlsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. Background The Town of … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background … on September 19, 2014,determined whether the Department licensing and registrations systems were secure, operating …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population of … annual budgets as possible. The Clerk did not routinely issue a duplicate receipt for every transaction where no … by law and sound business practices for Town operations; Issue duplicate receipts where no other evidence of receipts …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Comparison of Overtime Earnings by Agency
Chart of a Comparison of Overtime Earnings by Agency, Jan-June, 2014 and 2015
https://www.osc.ny.gov/files/press/pdf/comparison-overtime-earnings-2014-2015.pdfComparison of Overtime Hours by Agency
Chart of a Comparison of Overtime Hours by Agency, Jan-June, 2014 and 2015
https://www.osc.ny.gov/files/press/pdf/comparison-overtime-hours-2014-2015.pdfIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … to use a time clock, and employees were not required to sign and certify the accuracy of the hours reported on their … each employee to complete a time reporting record or time sheet. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Lehman College – Controls Over Bank Accounts (Follow-Up)
… levy account contained tax levy dollars that Lehman should have turned over to the State. As of March 2015, these funds … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followAnnual Report on Local Governments 2014
Annual Report on Local Governments 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/14annreport.pdfFiscal Stress Monitoring System 2014 List
Fiscal Stress Monitoring System 2014 List
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/villagescities_summarylist2014.pdfTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings … the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and has approximately 25 active members. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased … manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is located …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchasePreserving and Expanding Affordable Housing Opportunities, December 2014
A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State
https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-preserving-affordability-2014.pdf