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South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is governed … by the Treasurer. The Board did not audit the Treasurer’s records and reports during our audit period. As a result, … of duties. Annually audit the Treasurer’s financial records. Adopt policies and procedures governing IT, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… activity to ensure it is accurately recorded and reported on a timely basis. Insist that the necessary financial …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects … with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. Background The Town of Fort Ann is … has 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Board approved a five-year capital plan to construct a new Town Hall/highway garage at an estimated cost of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop … corrective action. Appendix B includes our comments on issues raised in the THLDC’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… year totaled approximately $12.4 million. Key Findings We found significant problems with the accounting for and … all of these resources and transactions in the sewer fund does not allow for capital activity to be appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Clyde – Financial Management and Board Oversight (2013M-96)
… The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial … balance in the general fund. The Board has not adopted an investment policy, which is required by law, or any policies … including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Objective To determine the extent of implementation of the four … (tribe/nation). Commercial and VLT casinos are required to remit a percentage of their gaming revenues to the State, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted deposited and reported to the Town Board
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Division of Housing and Community Renewal Bulletin No. DH-109
… represented by District Council 37 (DC37), Local 1359, in Bargaining Unit 67 are affected. Effective Date(s) Changes will be effective in paychecks dated April 15, 2020. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseDivision of Housing and Community Renewal Bulletin No. DH-108
… The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2020 DC37 2 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-108-hold-april-2020-district-council-37-dc37-2-salaryVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed … were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, … with the employee handbook. The former Mayor was aware of some of these deficiencies, but did not inform the Board. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … customer accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, … Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate billing …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… Objective To determine the extent of implementation of the one … shop facility at Arch Street in Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. This facility …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followDiNapoli Releases Economic Profile of New York's North Country Region
… City of Ogdensburg and St. Lawrence County) and three school districts (Clifton-Fine, Indian River and Salmon …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-region