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Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… the Program When handled correctly, radioactive materials have many beneficial medical, industrial, and academic uses. … requested, but not required, to provide information about any actions planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andNew York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… "The Trump Administration’s decision today to formally begin withdrawing the United States from the … on climate change is a shameful move. "I was in Paris to support the development of the Paris Agreement and saw … the commitment and dedication of the global community to proactively address climate change and save our planet. …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementDetails About the Audit Process
… | The Audit Process | Follow-Up Engagements | Report Distribution | SGA Introduction We will be … with handling public resources, you are responsible for using those resources effectively, efficiently, … to the final report. It describes what auditors look for and their professional auditing standards. Our staff will …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processFrequently Asked Questions – World Trade Center Presumption
… What is a presumption? I assisted in the recovery and cleanup operations, but I was stationed in various locations throughout the city. Am I eligible to … provide any additional retirement benefit? I participated in the rescue, recovery and cleanup operations but have since …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsVillage of Waterford – Board Oversight (2022M-70)
… and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Alfred – Incompatible Duties (2021M-99)
… of duties. Ensure that AUDs are completed and filed when required. Ensure that an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99City of Long Beach - Budget Review (B19-7-4)
… 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … million in termination salary payments, yet expenditures have averaged $2.2 million over the last three years. City …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Annual Report on Local Governments for FYE 2020
This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2020.pdfNYC Budget Benefiting From Strong Tax Collections
… year ending June 30, 2018, resulting from reductions in unneeded reserves in the current year, higher than expected tax collections and … the city’s initial forecast by nearly $1.5 billion in FY 2018, driven by higher-than-planned personal income tax …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsOperational Training and Medical Assessments of Train Crews (Follow-Up)
… a Train Operator (TO) and a Conductor – both of whom have direct responsibility for the safe, timely, and proper … Federal regulations also require Conductors and TOs to have annual hearing tests. We issued our initial audit report … issuance of the follow-up review to provide information on any action planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… report is issued for officials to provide information on any actions that are planned to address unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory … with combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on … of District assets requires Board approval. Officials have not conducted a complete physical inventory in more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Sheridan – Cellular Phones (2013M-334)
… did not adopt a policy governing the use of Town-provided cell phones. The Board determines on an as-requested basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Java – Water Accountability (2013M-338)
… Purpose of Audit The purpose of our audit was to review the Town’s water district operations for the period … by the master meter readings, with the water billed to the Town’s customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State Department of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338DiNapoli: 59 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. This is a decrease from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressCincinnatus Central School District – Procurement (2021M-111)
… requirements. As a result, goods and services may not have been procured in a manner that ensured the economical … including a legal firm used for 23 years, without seeking any competition to confirm the rates paid were reasonable. … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Maintenance and Inspection of Event Recorder Units (Follow-Up)
… Objective To determine the extent of implementation of the seven … over 325 million miles during 2020. In 2000, Transit began to deploy its New Technology Train (NTT) cars (R142, R142A, … Railway Administration established that the ERUs must have a minimum of 48 hours of recording memory capacity. As …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followWestfield, Town of – Financial Management (2013M-389)
… the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with statute. … The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389