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Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods … January 1, 2016 through May 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… and cultural development. The UPK program is administered by the State Education Department (Department), and oversight …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York has lost one of its greatest legislators. Assemblywoman Clark and I were “classmates,” who were elected to the Assembly … one of its greatest legislators Assemblywoman Clark and I were classmates who were elected to the Assembly together …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkGardiner Fire District – Length of Service Award Program (2013M-265)
… was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and administration of the Community Development Block Grant program for the …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Village of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … they plan to initiate corrective action. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or … compensating controls are implemented to address the lack of segregation of duties within the disbursement process. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… indicated they plan to initiate corrective action. … Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… exemption renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Village of Rushville - Board Oversight and Information Technology (2018M-118)
… records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with … (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an official to certify … records and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Manchester - Board Oversight and Information Technology (2018M-39)
… Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure … Key Findings The Board’s continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide (TW) general fund and central water …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Frontier Central School District - Procurement of Professional Services (2018M-98)
… action. … Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Division of Housing and Community Renewal Bulletin No. DH-93
… Purpose To notify agencies of an automatic dues increase. Affected Employees Employees … Council 37, Local 1359 in Bargaining Unit 67 Effective Date(s) Paychecks dated July 11, 2018 OSC Actions OSC will … to the Payroll Deduction mailbox. … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… with EO 88 Guidelines. The audit covered the period from April 1, 2014 through May 13, 2019. About the Program EO … of its energy savings. This project has met criticism from environmental and community advocates because of health … by 20 percent. Key Recommendations Develop a contingency plan to replace the Sheridan Avenue Project. Continue …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling approximately $6.2 million of assessed value, 136 exemptions (61 percent), valued at … $3.8 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200