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Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation … The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation $3,484 for the period …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board is comprised of four Board members and the Supervisor. The Town’s budget for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The … supplemental written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… the state Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change … with many new duties,” DiNapoli said. “The expansion of DEC’s mission, combined with the state’s severe fiscal … carry out its critically important work.” The scope of the DEC’s mandate will grow considerably in coming years because …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … Thirty one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… personal cell phones and car payments, and to purchase Christmas gifts. Jaeger also used a village gasoline credit …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Administration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract … 2015. The audit included a review of costs claimed by CUCS and paid by DOHMH for the year ended June 30, 2013. Our … to ensure that CUCS rendered the prescribed services, and ensured that CUCS was reimbursed only for appropriate …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has … Town of Dresden Financial Condition and Town Clerk Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … of DeWitt Town officials effectively managed the Planning and Zoning and Recreation Departments cash collections …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… complete report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay … Determine whether Town of Shelter Island Town officials properly administered the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Services (BOCES) officials appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the … support that the overtime we reviewed was preapproved and necessary. As a result, officials may have paid more …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Town of Webb Union Free School District – Fund Balance (2016M-140)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, … a result the District’s fund balance has become excessive and District officials may have levied more taxes than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… or ensure the required AUDs were filed with the Office of the State Comptroller (OSC) in a timely manner. … the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the … filed. Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m