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Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background … property taxes and water rents were properly accounted for. Incompatible duties were not segregated and the Clerk … as required by Village policy. Make disbursements only for those claims audited and approved by the Board. Segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Oversight of Critical Foster Care Program Requirements (Follow-Up)
… service delivery, including assessments and case plans for families and children. Our initial audit examined whether … required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts occur as required for these children. At each of the ten sites we visited, we …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followState Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 … excessive level. The board did not always seek competition for professional services or have adequate written agreements for the services provided. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Summit Security Services, Inc. (Summit)
… Chisholm State Office Building; the Adam Clayton Powell, Jr. State Office Building; and the James A. Farley Building … who provided services at the Adam Clayton Powell Jr. State Office Building during calendar year 2017 took a …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Comptroller DiNapoli Releases School District Audits
… Central School District – Information Technology (IT) Assets (Onondaga County) District officials did not maintain …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… today announced the sale of $914.3 million State of New York General Obligation Series 2019B Refunding Bonds. This … Through a competitive sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… by New York State Comptroller Thomas P. DiNapoli, the former clerk of the town of Rosendale justice court will … She was also fired from her position as clerk. “My office continues to work closely with law enforcement to ensure local officials who abuse their …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsRockland County – Budget Review (B22-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9State Agencies Bulletin No. 1078
… As permitted by the Small Business Jobs & Credit Act of 2010, the NYS Deferred Compensation Plan was recently … Roth contribution transactions via the secure portion of the plan website at www.nysdcp.com at a later date. … Deductions” and “After Tax Deductions” heading sections of the check/advice statement for all employees who make a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… report - pdf] Audit Objective Determine whether Recreation Department (Department) cash receipts were properly recorded, … policies and develop procedures for the collection and accounting of Department cash receipts. Ensure that cash … initiate corrective action. … Determine whether Recreation Department Department cash receipts were properly recorded …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … financial condition in the current and future years. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… whether the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization … use of reserve funding sources for capital projects are in compliance with applicable statutes and regulations. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … provides fire protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Train On-Time Performance (Follow-up)
… Our prior audit determined that, for calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance … 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Ensure that all IT services are provided based on a formal service level agreement. … Florida Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year were approximately $190 million. Key Findings The Board adopted budgets for fiscal years 2013-14 through 2015-16 that resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds