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Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period January 1, 2011 to January 31, 2012. … Town reported general fund expenditures of $4.9 million for the fiscal year ending December 31, 2011. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupUnified Court System Bulletin No. UCS-248
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… financial condition and controls over procurement for the period January 1, 2015 through June 30, 2016. … Board of Commissioners. Budgeted appropriations for 2016 totaled approximately $12 million. Key Findings The … not needed. Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
Oyster Bay Water District Payments in Lieu of Health Insurance 2017M43
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… internal controls over selected financial operations for the period January 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … operating surplus of $2.9) and their operations accounted for more than 70 percent of the Town’s 2012 budget …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… July 2, 2015. Background Erie Community College is located in Erie County and has three campuses, in the City of Buffalo, Town of Orchard Park and the Town of Amherst. The College, which has approximately 11,360 …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County … were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I … … Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… long-term practices related to Hours of Service that may have been avoidable. For calendar 2010, we determined that …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… State oversight agencies. Although IDA officials disagreed with certain aspects of our findings, they generally agreed with our recommendations. Appendix C includes OSC’s comments …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… adequate internal controls over cash receipts and disbursements to ensure that Department moneys were … We found that the Treasurer made $18,100 in questionable disbursements that were not supported by invoices or … records were not accurate. Also, we found that 14 transfers totaling $14,305 were made from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025DiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… the arrest of Village of Candor Mayor Eric Halstead for stealing from the village’s General Fund. “Mayor Halstead … Attorney Kirk Martin and the New York State Police for their partnership in ensuring justice will be served.” … Office and the Tioga County District Attorney’s Office for their commitment to investigating those who prey on the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to … building project and other selected financial activities for the period March 1, 2011 through July 12, 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… did not properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts (districts) …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project