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Cayuga County – County Bridge Maintenance (S9-13-4)
… The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety … Superintendent and a senior engineer technician who are directly involved with the oversight of bridges. The … from 2002 through 2011, the County had an average of seven flags (the number of deficient bridges is generally higher …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
Schenectady County Industrial Development Agency Project Approval and Monitoring 2014M338
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308School Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Elmsford Union Free School District – Fixed Assets (2017M-147)
… fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Village of Perry – Water Accountability (2014M-31)
… of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately … elected five-member Village Board. Budgeted appropriations for the 2013-14 fiscal year totaled $767,939 for the water …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… the Village’s financial condition and budgeting practices for the period June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year total approximately $4.2 million, …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… to pay back those benefits, with interest, as part of a pretrial diversion agreement. The announcement was made by … for violations of law." From 1982 to 1996, Cecero was an Assistant Attorney General with the New York State Attorney … Retirement System (NYSLRS). In 1996, she left the NYAG to become the Legal and Labor Relations Officer at Monroe …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… processing and the maintenance of time and attendance records within the sheriff’s office. Control weaknesses … 2,100 prescription medications totaling about $198,000 for inmates from a local pharmacy without the benefit of … controls such as performing an annual audit of her records and reports. Town of Henrietta – Financial Management …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… the Fund also seeks to graduate emerging managers to be mature direct investments by the Fund. More than 20 emerging …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorEnforcement of Mitchell-Lama Surcharge Provisions
… 3-03 of the Rules of the City of New York. By April 30 annually, occupants of each unit are required to submit an … maximum income level, the building management adds a surcharge (ranging from 5 percent to a maximum of 50 percent, … tenants whose income exceeds the maximum income limit by 25 percent or more require HPD approval to remain in their …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsState Comptroller DiNapoli Releases Municipal Audits
… or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and … East Hampton - Budget Review (Suffolk County) Based on the results of our review, auditors found that the revenue and … in the tentative budget are reasonable. The town’s 2021 tentative budget includes a proposed tax levy of …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Mission Statement and Performance Measures
… to develop a mission statement and performance measures for evaluating their operations. For the fiscal year ended March 31, 2013 the Authority … satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresVillage of Wurtsboro – Financial Operations (2017M-71)
… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a … three-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general and water funds …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $38.6 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period … The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Worcester – Claims Audit (2022M-145)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 … 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by the SEC will provide investors with the robust climate disclosures that we have long advocated …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal