Search

Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall responsibility for overseeing the financial activities of the Town, …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… all Town officials and employees who received or disbursed money during the year. Key Recommendations Develop policies … all other officers and employees who received or disbursed money in the previous year. … The purpose of our audit was to …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

State Comptroller DiNapoli Releases Municipal Audits

… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

Town of Livonia – Justice Court (2015M-76)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

Introduction – Travel and Conference Expense Management

… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft

… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover … to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the village. “Too many … used village funds to date on Match.com. She was able to do so because village officials provided no oversight of her …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… charter schools (collectively referred to as schools in this report) used their financial resources to develop, … the safety plan annually by September 1 after holding a 30-day public comment period and a public hearing. The Chief … plans to school officials and SED confidentially. 2 1  For one school, we only reviewed the 2018-19 district-wide …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

State Comptroller DiNapoli Releases Municipal Audits

… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

College at Cortland – Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste, and abuse.  The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Town of Benson – Financial Condition (2013M-77)

… and expenditures against budgeted estimates throughout the year because the Supervisor does not maintain accounting … necessary budget modifications are made throughout the year to stabilize the Town’s financial status and reverse the …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Former Perry Ambulance Service Manager Pleads Guilty To Larceny

… Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming … District Attorney Donald G. O’Geen. Conaway was sentenced to a one year conditional discharge after paying the …

https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larceny

DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year

… to provide regular reporting to help local officials better understand how sales tax is performing in their part of the state.” In April 2024: New York City’s collections totaled $786 million, an …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year

Town of Keene – Records and Reports (2024M-27)

… and certain revenues and expenditures were not reported in the annual financial report (AFR).  Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data in …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

State Agencies Bulletin No. 298

… maximum total contribution of $22,000 for calendar year 2002. An additional deferment is now available to … contribution amount, for a combined total contribution of $12,000 in 2002. Employees cannot have both "Catch Up" and "50 and over" additional amounts deferred in the same year. Please note that the total contribution amount from any …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002

Rye City School District – Payroll (2024M-2)

… report – pdf]  Audit Objective  Determine whether Rye City School District (District) officials ensured overtime was … District’s response letter.  … Determine whether Rye City School District District officials ensured overtime was …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures

… today that his office will conduct a follow up review of the state Department of Health (DOH) after an audit released in March 2022 exposed … a year later, my office is initiating a follow-up review of the Department of Health’s progress to see if they have …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failures