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Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … year. The board overestimated expenditures by an average of $4.4 million per year from 2012-13 through 2014-15. In … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of … and effectively." Town of Arietta – Budgeting (Hamilton County) The board adopted unrealistic budgets for the general fund and highway fund during the 2013 through 2015 fiscal …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… acceptable credit limits, monitoring controls to ensure compliance with the policy, and penalties for violating the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Examination of Travel Expenses
… outlined our findings regarding travel expenses incurred by a Department employee for calendar years 2013 and 2014. … The official station of every employee is designated by the head of the agency and is typically the employee’s … outlined our findings regarding travel expenses incurred by a Department employ …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesWayne County – Financial Management (2012M-249)
… management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Travel Advisory No. 2
… be designated in the best interest of the State and not for the convenience of an employee or to maximize travel … are appropriate. This includes assessing designations for employees in telecommuting scenarios. There may be … which may be a significant and unexpected tax liability for the employee. Chapter XIII , Section 6 - Potential Tax …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report … the Department paid out-of-state hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The Town is governed by the Town Board, which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… or businesses with which the former Director appears to have been affiliated, resulting in a potential conflict of …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether the City of Glen …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through … The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… gives the appearance that the Agency is legally affiliated with the Village of Fairport Urban Renewal Agency and the … Agency’s operations as a separate and independent entity with its own governance structure and separate and distinct … payments to the affected taxing jurisdictions consistent with statutory requirements. Cease making commercial loans …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board