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Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… for 2017 totaled approximately $2.5 million. Key Findings The Supervisor did not ensure accounting records … receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not … the 2015 and 2016 annual audits have not been performed. Key Recommendations Maintain complete and accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards … the Office was not including out-of-state transactions in its monthly reviews nor notifying other states where … has made progress with addressing the issues identified in our original audit. Of the three recommendations contained …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followTown of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25DiNapoli: Former Treasurer Arrested in Village of Millport Theft
… and audit found she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. … Chemung County District Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us … Justice Court and released on Chemung County's Project for Bail. The former Village of Millport treasurer was appointed …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftState Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks
… never win. Our strength is in our resilience and our love of freedom. Today, with our nation seeming more divided than … been in decades, we should strive to reclaim that sense of unity and shared purpose we held in the aftermath of 9/11. I can think of no better way to honor the men and women who lost their lives. We remember all the victims and …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacksTown of Schroon - Town Hall Expansion Project (2018M-128)
… are written off. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of Nelliston - Payroll and Accounting Records (2018M-162)
… and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records and … properly manage the Village’s finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes … in the State. The Division assesses and certifies nursing home compliance through unannounced, on-site inspections, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Restrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… the consecutive hours of work by Registered Nurses (RNs) and Licensed Practical Nurses (LPNs) in non-emergency situations. The Law applies to RNs and LPNs who provide direct patient care in hospitals, nursing homes, treatment centers, and other facilities licensed under Article 28 of the Public …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followFinancial Oversight of the Advantage After School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this report. … To …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followTown of Holland - Real Property Tax Exemptions (2018M-232)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on … to initiate corrective action. … Determine whether select real property tax exemptions are properly supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on … properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently maintained 81 … as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Stamford - Annual and Claims Auditing (2018M-227)
… claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. … Determine whether the Board ensured that audits …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Town of Fort Covington - Justice Court Operations (2018M-234)
… and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Annual Assessment of Market Orders for 2015 and 2016
… procedures in place during the audit period to accurately report its assessable expenses related to its administration … covered the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, 2016 for the Apple, Cabbage, and Onion Research and Development …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016State Comptroller DiNapoli Releases Analysis of Enacted State Budget
… aid for community colleges. Single-use plastic carry-out bags will be banned, with certain exceptions, for most retail … counties are authorized to adopt a 5-cent charge for paper bags used by such stores, with any resulting funds going to … the charge to pay for programs encouraging use of reusable bags. The budget eliminates $59 million from the state’s …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budget