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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… of Village financial activities and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background … Mayor and four Trustees. Village general fund expenditures for the 2011-12 fiscal year were approximately $976,000, … and approve claims prior to payment and did not provide for an audit of the former Treasurer’s financial records for …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted appropriations for the fiscal year ended May 31, 2013 were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41CUNY Bulletin No. CU-735
… employees in the below bargaining units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 … identify employees who have received approval to use the NY Paid Family Leave benefit: LOA/PFL - Leave of Absence/Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsIX.6.E Education Department - G5 System – IX. Federal Grants
… The Federal Department of Education operates a grants management system known as G5 which was developed in … accounts. The G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. Since … from expending funds too close to the “Last Day to Draw” date. This prohibition is controlled by entering a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… August’s sales tax collections totaled $1.3 billion for counties and cities, or $111 million less than in August … every county in the state saw drops in overall collections for August, ranging from 1.3 percent in Tioga to 35.5 percent … Westchester’s tax rate increase in 2019 may account for some of its year-over-year growth in August. DiNapoli …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… collections are a crucial, yet unstable source of revenue for local governments," said DiNapoli. "The impact of little … City's year-to-year growth calculations. After adjusting for the 2015 correction, however, collections actually … had an increase in collections. The strongest increase was for the city of Yonkers at 16.6 percent; and Seven cities …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsWyoming County Industrial Development Agency – Project Management (2015M-62)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through February 17, 2015. … who are appointed by the County Board of Supervisors. For our audit period, the IDA reported 32 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did not adopt a policy or method … establish procedures to reasonably estimate the amount of fund balance that will be available at year end. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… counties effectively monitored service provider agreements for the period January 1 through December 31, 2013. … Department of Social Services (Department) is responsible for providing temporary help to eligible individuals and … individuals and families. Department personnel responsible for monitoring contracts (Managers) must ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1School of Professional Studies – Controls Over Bank Accounts
… expenditures increased from $8.11 million to $16.5 million for the same period. Over 70 percent of CUNY SPS’s revenues … at two financial institutions. The four accounts were for Tuition and Fees, School Depository, Tax Levy funds, and … A former employee was able to obtain and sign checks for significant dollar amounts and use them to open two …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… “Joseph Junkovic shamelessly diverted $360,556 earmarked for cancer screening support to fund his opulent lifestyle of … the state. I commend U.S. Attorney Bharara and his staff for their work to bring Mr. Junkovic to justice, and I will … to charges that Junkovic, of the Bronx, through the not-for-profit corporation Cancer Service Network, Inc. (CSN), …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerState Agencies Bulletin No. 955
… for employees who receive a raise, increment or longevity pay that is effective after January 1, 2010 will remain at the same amount for calendar year 2010. The deduction amount for hourly and per … gross salary, not to exceed $27.09, and exclude Location Pay and Overtime. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/955-civil-service-employees-association-csea-dues-and-agency-shop-feePawling Central School District – Selected Financial Activities (2012M-185)
… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were $35.8 million, which were … disbursements. Key Recommendations Adopt a formal process for capital projects that includes a requirement for a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Comptroller DiNapoli Releases School Audits
… the board did not properly plan for the use of reserve funds. Oysterponds Union Free School District – Financial … budget. The district has accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years' budgets, … District – Internal Controls Over Extra-Classroom Activity Funds (Washington County) District officials did not adopt …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… to adequately safeguard patients through requests for required criminal history background checks when hiring … that the Department generally met its obligations for conducting background checks on unlicensed employees of … a result, the individuals could have been allowed to work for periods ranging from 2 months to as long as 28 months …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Sheriff Department’s internal controls over cash receipts for the period January 1, 2012 through June 30, 2013. … The Board adopted a budget of approximately $121.5 million for 2013 of which approximately $1.1 million was to finance … 30, 2013. We found that appropriate receipts were issued for all the cash receipts reviewed; they were recorded …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Watervliet – Financial Condition (2017M-230)
… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. … elected three-member City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. … The Delevan Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company … with monthly or annual reports and was not responsible for receiving and maintaining custody of all Company funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … before Board approval. Maintain appropriate records for each project. Implement procedures to monitor project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval