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Town of Canton - Compensation and Benefits (2018M-159)
… whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The … the required elected officials are paid in accordance with the advertised salary in the public hearing notice for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… did not demonstrate appropriate “tone at the top,” which is essential to establish strong internal controls. Key …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Brushton – Fiscal Oversight (2014M-235)
… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer … claims during the audit period without prior Board audit and approval. The Board did not annually audit or cause an …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials … cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsWillsboro Fire District – Financial Controls (2014M-156)
… Willsboro Fire District is a district corporation of the State, distinct and separate from the Town of Willsboro and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Opinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … what a municipality may pay to purchase real property, the price is a matter of negotiation between the seller and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Monitoring of Air Quality (Facility Permits and Registrations)
… of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s … to protect the public and environment from the adverse effects of exposure to pollutants. The audit covered … SAPA. We also found the Department is not always taking action to enforce compliance with the Program for facilities …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsUnified Court System Bulletin No. UCS-306
… served the equivalent of 120 work days in each fiscal year and had a performance rating other than “Unsatisfactory” … and Has completed 120 full work days in each fiscal year; and Received a performance rating of at least “Satisfactory” for service during the previous year in each fiscal year. The following employees will become …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloUse, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … exposure of their residents to COVID-19. The underlying health conditions and advanced age of many long-term care … for severe morbidity and death. Rapid and sustained public health interventions focusing on surveillance, infection …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions January … average student loan balance rose by 39 percent from the previous year to $37600 as of June 2020 according to …
https://www.osc.ny.gov/reports/covid-19-january-21-2021DiNapoli: IDA Report Shows Tax Break Growth Slows
… regions accounted for 57 percent of the total net jobs gained through IDA projects in 2016, with Long Island … upstate regions accounted for 43 percent of the total net jobs gained. "IDA projects continue to produce new jobs … (21 percent), and finance, insurance and real estate (18 percent). Temporary construction jobs totaled 40,516 in …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsBusiness Services Center Shared Services
… the administrative transactions that it processes for its State agency customers. The audit covers the period September 27, 2012 to September 12, 2016. Background The State’s 2012-13 budget, at the suggestion of the Spending and … Center would significantly improve the State’s performance on metrics such as timeliness, accuracy, and cost per …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesAdministration of Mitchell-Lama Waiting Lists
… Purpose To determine if Mitchell-Lama Housing Program units are assigned to eligible tenants in compliance with properly established … To determine if MitchellLama Housing Program units are assigned to eligible tenants in compliance with properly established …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsOversight of Complaint Activity
… and regulations to ensure utility consumer protections are enforced, including applying monetary penalties and other … than just individual consumers. Currently, these issues are directed to individual Department units with little or no documented follow-up to ensure broader issues are addressed. The Commission generally does not fine …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… annual average growth of 4.5 percent. “This is welcome news for our municipalities and comes at a time when local …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013