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Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Introduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they … will impact our residents and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by Major Funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDiNapoli Releases Sunset Park Economic Snapshot
… number of jobs and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, … other businesses want to open and hire here. As we’ve seen in neighborhoods across the city, growth brings new … pathways to the middle-class. NYCEDC is proud to invest in the residents of Sunset Park, and I thank Comptroller …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotState Comptroller DiNapoli Releases Municipal & School Audits
… financial condition and fund balance. The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of … public and summer placements. As a result, as of April 30, 2023, the district will not benefit from $28,832 in state aid …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… of Homeless Services (DHS) has neglected to monitor a non-profit that has repeatedly failed to conduct outreach … that BRC is placing homeless into shelters as it claims it does. BRC said it placed 600 clients into shelters since … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ … overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22East Meredith Rural Fire District – Financial Activities (2021M-26)
… additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … not be deposited. Key Recommendations Implement controls to better monitor the Treasurer’s duties. Ensure all claims … and indicated that they have initiated or planned to Initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing … equipment purchases. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… The safe and efficient operation of the corrections system in New York State is critically important to protecting … release, and ensuring the wise use of public resources. In 2017, the Office of the State Comptroller issued a report detailing population trends in the New York State correctional system. The report found …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingHancock Fire Department - Financial Operations (2018M-236)
… The Board President (President) did not publicly disclose, in writing, his deemed interest in the oral agreement between his business and the … Key Recommendations The President should disclose, in writing, his deemed interest in the oral agreement between …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Village of Bemus Point – Clerk-Treasurer (2022M-38)
… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … records as required. Village officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fGeneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… and develop and implement escalation procedures for when it is not. Address and resolve the incorrect billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mOpinion 99-5
… library system under the contract would be made available from an annual appropriation by the school district, subject … well as to the individual public libraries (see memorandum from Charles A. Brind, Counsel, State Education Department, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli Releases Lower Manhattan Economic Snapshot
… with hundreds of thousands of public and private sector employees, and college students. In the past two years, Pace …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshot