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Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if … through October 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… statement today regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun … store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows no geographic boundaries. The gun …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s … that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… by half from March 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to … and prison time (-32.9%) from 2010 to 2019. In addition, Raise the Age legislation enacted in 2017 and fully … in March of 2008, but only 26 in March 2020. Cost of Medical Care Overall health care costs for the state …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. … 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/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery and its impact on city … are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… public authority created pursuant to Article 5, Title 11 of the Public Authorities Law. One of six related MTA agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter railroads still in operation, with a …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… by Kids in Action of Long Island, Inc. (Kids in Action) on its Consolidated Fiscal Report (CFR) were properly … and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and … in non-allowable telephone service fees, $452 in excess mileage expenses, and $320 in other ineligible costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … January 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated … presented in the annual financial report to the State Comptroller is accurate. Budget and account for sales …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… York City Department of Social Services, is responsible for shelter system management of homeless shelters in the … the physical safety of shelter clients and staff. Toward this end, DHS requires providers to develop security plans … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over … Key Findings Water billing and collection duties were not fully segregated and compensating controls have not been established. The water clerk could make …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would … $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing operational … project operating and capital needs and financing sources for a minimum three-to five-year period. Review water and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… our state’s fiscal recovery remain uncertain.” This is the fourth quarter in a row that overall collections have dropped …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15DiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… of the New York State Police, Livingston for their hard work and diligence in resolving this very complicated …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were … $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the Town paid for her health … from her pay, totaling $2,875 and received an unauthorized retroactive buyout payment of $2,000 for 2016. These matters …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… of the bedrooms of the placement home, auditors could not find any indication that these conditions had been … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire department over several … to the Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-funds