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DiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… trust in a colleague doesn’t pass for proper oversight in public finance. I thank Wyoming County District Attorney … Read the audit report here: http://osc.state.ny.us/localgov/audits/towns/2014/bennington.pdf Since taking … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftNYS Common Retirement Fund Announces First Quarter Results
… in publicly traded domestic equities and 15.0 percent in international public equities. The remaining Fund assets by … (7.5 percent), real estate (6.4 percent), absolute return strategies (3.6 percent) and opportunistic alternatives and …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsState Agencies Bulletin No. 919
… Date(s) August 19, 2009 Background Recent changes in tax regulations require that military stipend payments be … and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and … employees beginning or ending military stipend beginning in Pay Periods 9L and 10L. When an employee receives both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendEmergency Service Communication Surcharges (2017-MS-4)
… responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does not … reports to the Board or Form 990 with IRS for 2010 or 2011. Key Recommendations Prepare monthly bank … properly completes and files IRS form 990 for 2010 and 2011. … The purpose of our audit was to evaluate the internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to establish … while intoxicated (DWI) administrative fees has resulted in an inequitable assessment of fees to probationers and a …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSecurity Over Critical Information Systems
… over its critical systems. Key Recommendations Develop strategies to enhance security controls over critical …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates … documentation for cash receipts totaling $127,553, and district officials do not have adequate assurance that … was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Comptroller DiNapoli Releases State Audits
… of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the … in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. … of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual … equipment, etc., the individual assets must exceed $40,000 to be capitalized. Intangible Assets An intangible asset is … reporting period. Intangible assets must be identifiable to be reported. They are identifiable if either of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases Municipal Audits
… $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds had operating deficits during the past five … multiyear financial plan or capital plan. Monsey Fire District – Board Oversight (Rockland County) The board … financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… restitution orders from receiving the money to which they are entitled. The Department’s software does not produce … for verifying that recipients of restitution payments are entitled to receive those payments. Ensure that aging balances for each and every account are accurate and reliable. … Albany County Probation …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the … York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Dryden … (Cortland County, Tioga County and Tompkins County) The Board and District officials did not adequately safeguard … records or enter into adequate written contracts with all IT service providers. Whitesboro Central School District …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsPolice Property Room Inventory (2014-MS-4)
Police Property Room Inventory 2014MS4
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Town of Champion – Information Technology (2014M-130)
… Purpose of Audit The purpose of our audit was to review the Town’s internal … computer-processed data. The Clerk backs up data to the machine that she is currently working on and not to an …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Assertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … recipient data and outcomes. To ensure effectiveness in delivering services, ACT provider teams are required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-follow