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County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… complete report - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … Determine whether the County of Otsego Industrial Development Agency COIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaWayne County Probation Department – Restitution Payments (S9-20-6)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… January 1, 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected … Plattsburgh Public Library Circulation Desk Cash Receipts …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Personal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Overview – Improving the Effectiveness of Your Claims Auditing Process
… Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional … for auditing claims in school districts, counties, fire districts, libraries, towns and villages and pertinent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The Office of the State Comptroller has developed five new “10-minute … weekly releases planned throughout October in recognition of National Cybersecurity Awareness Month, State Comptroller … become more sophisticated and commonplace, the importance of training for the "people" part of a cyberdefense has grown …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… to the financial and student information applications. In addition to sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village of Norwood, pleaded guilty to grand larceny in the second … for their partnership. Justice is now served on behalf of Norwood residents.” Berger stole the funds between 2018 … announced that Nancy Berger 55 formerly the ClerkTreasurer of the Village of Norwood pleaded guilty to grand larceny in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageTown of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process … or reporting for the tax year of payment. Process and Document Preparation When a Business Unit becomes aware … email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at [email protected] . The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsVillage of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Patterson – Justice Court Operations (2020M-63)
… manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Afton – Budgeting Practices (2013M-304)
… current fiscal year over $590,000 was spent on the highway garage that the Board also did not budget for. We reviewed …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of Hopewell … is being spent appropriately and effectively.” Afton Hose Company Emergency Squad – Internal Controls Over Financial Operations (Chenango County) The company’s constitution and bylaws, which dictate the manner …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Purpose To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … To determine if the Department of Health has taken sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programVillage of Washingtonville – Budget Review (B26-6-1)
… review was to determine whether the significant revenue and expenditure projections in the Village of … in the Village’s general fund, water fund, sewer fund and capital projects fund as of February 28, 2023, including … the remaining principal amount of any budget, deficiency and/or revenue anticipation notes outstanding at the time the …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Comptroller DiNapoli Releases Municipal Audits
… – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (Hamilton County) The town has not … the town clerk recorded and deposited money collected for cottage rentals in an accurate and timely manner Village of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0