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Town of Hume – Financial Management (2014M-333)
… part of the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Village of Argyle – Water Billing and Collections (2023M-148)
… adequate oversight of water billings and collections. As a result, delinquent accounts were not enforced, and the … did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Background Our initial audit report, which was issued on February 24, 2015, determined whether the Division’s core … not have established policies and procedures for backup of key Division systems. Also, ITS does not have an active … level agreement and system availability and performance. Key Finding Department officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followReview of Travel Card Expenses
… and reasonable business expenses for employees traveling on official State business. We identified questionable travel … during the period May 1, 2010 through November 30, 2013. Key Findings We found the Director certified $4,666 in … District Attorney’s Office for further investigation. Key Recommendations Obtain sufficient appropriate evidence to …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesCity of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… whether fixed assets were recorded and properly accounted for. Key Findings The Board did not designate a property … whether fixed assets were recorded and properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Bainbridge Fire District - Board Oversight (2018M-252)
… controls over financial activities to safeguard assets. Key Findings District officials established adequate controls … assets. The Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. … did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax … composed of 20 towns, three villages and one city and has a population of approximately 182,000. The County is governed … Key Recommendations There are no recommendations as a result of this audit. … County of Ulster Property Tax …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Forks Fire District #3 - Financial Planning (2018M-20)
… Determine if the Board properly manages fund balance. Key Findings The Board did not adopt financial plans for the … and use of reserves and a multiyear financial plan. Key Recommendations Adopt financial plans for the maintenance … corrective action. Appendix B includes our comment on the District’s response. … Forks Fire District 3 Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Guilford - Justice Court Accountability (2018M-248)
… The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice … compare it to reconciled bank balances. Pay unidentified funds to the JCF. The Board should: Consult with legal …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Homer Central School District - Criminal History Background Checks (2019M-76)
… District officials effectively used District resources to ensure the safety of their students by performing proper … Key Recommendations Discontinue allowing new employees to provide services to students prior to obtaining or confirming fingerprint …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerOpinion 91-24
… the consideration to be paid, are matters which, in the first instance, must be determined by the contracting parties …
https://www.osc.ny.gov/legal-opinions/opinion-91-24DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… revenue; and Address problem gambling associated with all forms of gaming, including the lottery. Report A Question of …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingXVII.2 Overview – XVII. Lapsing Appropriations
… SFY Appropriations State Fiscal Year (SFY) State Operations appropriations (excluding SUNY and CUNY) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewOswego County – Transfer Station Cash Receipts (2015M-334)
… the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through … indicated on the inventory sheet and no one outside of the cash receipts process performed periodic inventories. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334