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Town of Manchester - Board Oversight and Information Technology (2018M-39)
… Town of Manchester Board Oversight and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… January 1, 2015 through October 31, 2016. Background The Champlain Joint Youth Program is a joint activity established among the Villages of Champlain and Rouses Point and the Town of Champlain to operate youth development programs for children … Champlain Joint Youth Program Oversight of Financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… million. Key Findings The Board manages the Agency as if it is a department of the Village of Fairport Office of Community and Economic Development, which inappropriately gives the appearance that … (FIDA) and the Village of Fairport Local Development Company (FLDC), and it has inappropriately commingled bank …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to … adequate records to account for collections at the pool and remit pool collections timely to the Clerk-Treasurer’s office. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Town Clerk Margaret Hart was charged today for the theft of more than $27,000 which she allegedly stole by pocketing cash deposits instead of depositing them in the clerk’s bank account, according to State Comptroller Thomas P. DiNapoli. Hart, 57, of Hyde Park, was charged with grand larceny in the third …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesDivision of Housing and Community Renewal Bulletin No. DH-10
… a union-requested change in the description of Deduction Code 391. Affected Employees Employees represented by … Council 37, Bargaining Unit 67, with a voluntary Deduction Code 391 Effective Date Checks dated March 10, 2004 … 37, OSC will change the pay stub narrative for Deduction Code 391 to: DC 37 VIP Winston Fin. Svs . This applies to DC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-10-new-narrative-description-deduction-code-391Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor … documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s reviewed … data becomes available to requesters. The major classes of general purpose local governments – county, cities, towns, … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityVillage of Avon - Board Oversights and Professional Services (2018M-30)
… for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… others. The Supervisor did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and … adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, which had a deficit of $86,345 as of December 31, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Audit Objective Determine whether the Town Assessor properly administered select real property … records) to verify eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Village of Kaser - Refuse User Fees and Records (2018M-97)
… of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced … substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Perinton - Financial Management and Information Technology (2017M-232)
… Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic budgets and accumulated $24 … Key Recommendations Adopt realistic budgets that reflect the Town’s true operating needs and prior results. Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all collections … manner. Ensure accountability analyses are prepared monthly, whereby known liabilities are reconciled to …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… - pdf] Audit Objective Determine whether Town Officials have adequate controls to safeguard Highway Department … officials agreed with our recommendations and indicated they have taken, or plan to take, corrective action. … Determine whether Town Officials have adequate controls to safeguard Highway Department assets …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those … eligible for the exemptions. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223State Education Department Examination of Payments to Tough Man, Inc.
… and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine whether funds were used … exceeded program revenues as required under the terms of the contracts. Background Tough Man is a not-for-profit … and funding from other sources. For a complete copy of Report 2018-BSE2-001, click here . …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-inc