Search
Erie 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-payrollTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves … Town of Oyster Bay Financial Condition and Selected Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village 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 … Village of Valley Stream Cash Receipts and Selected Village …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… individuals with opportunities to find success upon release, and ensuring the wise use of public resources. In … age 50 and over increased marginally over the same time period. Of more significance, individuals who were at … Health, Mental Health and Programming,” Corrections Today (August 2008) – found that 56 percent of state …
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
… supposed to be reported to the agency and resolved in one week. DFTA’s lack of oversight in this area made it …
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)
… online hearings. For vehicle owners who neither request a hearing nor pay the fine after 90 days, DOF will seek a default judgment, which remains in effect for 8 years. If an unpaid …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… and the Clerk-Treasurer’s duties are not segregated. Bank reconciliations are performed without oversight. … Not all claims were audited by the entire Board prior to payment, as required. Key Recommendations Adopt written … segregating incompatible duties where possible. Review bank reconciliations to ensure they are performed properly …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392DiNapoli: 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)
… charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… 2013 through September 30, 2014. Background The Village of Sag Harbor is located in the Towns of East Hampton and … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107DiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion (3.5 … income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, according to a mid-year … balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… Yorkers through a variety of plans. Between February 2020 and June 2022, MetroPlus enrollment reached a record high of … of H+H is impacted by MetroPlus’s membership levels and members use of H+H health services. The amount of … of the COVID-19 pandemic,” DiNapoli said. “MetroPlus and H+H will have to continue to work together to provide …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… to ensure these projects are creating or retaining the jobs and economic benefits they are supposed to. Publishing … net tax benefits. Project operators estimated that 221,287 jobs would be created during the life of their projects, with … finance fees from the refunding bond closings of Yankee Stadium LLC and Queens Ballpark Co. LLC (Citi Field). Total …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located … policies and procedures over the IT system, including a computer use policy and adequate controls over computer …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… to review the Towns internal controls over the Justice Courts Court financial operations and the Highway Departments …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… grew by 21.1%, or $901 million, in the first quarter of 2022 compared to the same period last year, according to a … are collecting more, they are also dealing with some of the same increased costs that consumers and private … rising, we’re watching closely to see what impact the rate of inflation and economic volatility is having on New York’s …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46,646 in restitution. Her thefts were brought to light during a joint investigation … pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46646 in restitution …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… million were not adequately supported or reviewed prior to payment. Key Recommendations Solicit separate bids for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and