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Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… report – pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as of March 2024, in …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation between … his transformative leadership, and through the efforts of the men and women of Northern Ireland, that peace was realized at long last. …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… (Transit). Transit operates the subways in the boroughs of Manhattan, Brooklyn, Queens, and the Bronx. Transit also … to states, localities, and public authorities in a time of fiscal distress. The Recovery Act requires entities to use … funds for authorized purposes and to mitigate instances of fraud, waste, and abuse. In addition, the expenditure of …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… costs and outcomes in several ways, including performing audits of the operations of individual IDAs, providing …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … investment program or develop procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. Invest available …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… State Comptroller Thomas P. DiNapoli and Chautauqua County … meant to benefit his community into his own pockets," State Comptroller DiNapoli said. "Public service is a … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly paid part-time … not: Ensure employment agreements were pre-approved; 128 of the agreements we reviewed were approved by the Board …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… projections in the Enacted Budget Financial Plan, but $11.3 million higher than the most recent projections. Through … projections, PIT collections will have to increase 11.1 percent, or $2.5 billion, through the end of the year, … audit collections in the current year, and other tax law changes that may have changed taxpayer behavior and the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… due to a deteriorating financial condition. The general fund’s total unreserved fund balance has declined by $25 million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of 2012. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… intervening years, several criminal justice policy changes have been adopted, and the declining trend in the system’s … system population, an analysis of policy changes that have contributed to changes in the population, and an … system to parole supervision under DOCCS jurisdiction have also been rising, as shown in Figure 3. FIGURE 3: New …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… for helping to ensure their well-being, but its lack of oversight and attention to customer feedback regarding … vital program raises serious questions about the quality of services,” DiNapoli said. “I’m pleased the agency has accepted most of our recommendations and urge it to implement them swiftly …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking … Unit works to collect the amounts due on parking cases with the highest probability of collection, such as … Assisted Collection System automatically assigns parking cases to in-house staff or to outside collection agencies …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of licensing requirements for non-degree proprietary schools … are stretched, but it must ensure these schools are worthy of a license and are not going to rip off vulnerable New … proprietary schools that provide training in a number of areas, such as business, computer/information technology …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through March 31, 2015. Background The Town of Westport is located Essex County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… 20, 2020, and released on her own recognizance. Brown is due back in court for sentencing on May 25. Since taking …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-funds