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Town of Ticonderoga – Capital Project Management (2023M-38)

… Key Recommendations Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Town of Chili - Financial Management and Cash Receipts (2019M-167)

… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167

Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)

… of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations

Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)

… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying business records in the first …

https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56

Town of Canton - Compensation and Benefits (2018M-159)

… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Seneca County – Water and Sewer Operations (2017M-4)

… 10 towns and four villages. The County is governed by an elected 14-member Board of Supervisors. Water district …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … Spencer, is governed by a three-member Board of Trustees. In 2014, the Company received $29,400 in receipts and made $11,900 in disbursements. Key Findings …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The … the Board did not ensure that claims were supported by adequate documentation. The Treasurer also did not prepare … should not approve payments unless they are supported by appropriate documentation. Require the Treasurer to …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Willsboro Fire District – Financial Controls (2014M-156)

… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

State Agencies Bulletin No. 1907

… is to provide agencies instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees … to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to the new requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system

DiNapoli: IDA Report Shows Tax Break Growth Slows

… Development Agencies (IDAs) reported $715 million in net tax exemptions in 2016, up almost 3 percent from 2015, according to a report … percent of the total net jobs gained through IDA projects in 2016, with Long Island achieving nearly 25 percent of the … Industrial Development Agencies IDAs reported $715 million in net tax exemptions in 2016 up almost 3 percent from 2015 …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slows

DiNapoli: Local Sales Tax Collections Up $739 Million in 2013

… Local sales tax collections of $14.9 billion grew by $739 million in 2013, an increase of 5.2 percent from 2012, according to a report issued today by State Comptroller Thomas P. DiNapoli. The increase … County had the highest growth rate at 8.8 percent followed by Hamilton County at 8.2 percent and Washington County at …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013

Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion

… “We want the companies our pension fund invests in to be desirable places to work for everyone,” DiNapoli … of disability inclusion and are reporting their efforts.” In his letter , DiNapoli urged the companies to register and participate in the Disability Equality Index (DEI), an initiative of the …

https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusion

Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)

… of implementation of the seven recommendations included in our initial audit report, Physical and Financial … The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing Act to provide … are owned and managed by private companies (owners). In exchange for low-interest mortgage loans and real property …

https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new

Oversight of Complaint Activity

… Commission (Commission) regulates almost 2,000 electric, gas, steam, telecommunications, and water utilities, which … utility infrastructure, ensures the safety of natural gas and liquid petroleum pipelines, and provides oversight on … affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services for New …

https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activity