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Data Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction City University of New York Federal Reserve … List of data sources …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … properly manage or monitor the revolving loan fund program and was unaware inadequate accounting records were … $563,000 because the loans were not properly secured and the recipients had insufficient assets to satisfy the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Sidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Islip Fire District – Financial Condition (2020M-25)
… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… to their approval, Board members should improve TCIDA’s efforts to monitor businesses’ job performance and tax … support project owners’ self-reported job performance. As a result, the Board has no assurance the reported job … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringContract Advisory No. 29
… Exemption Requests (CRER), purchase order transactions and purchase authorization transactions within EDSS on behalf … access. For more information on receiving EDSS training and access, contact the IT Service Desk: Phone Weekdays, 8:00 … Time) Long-distance Within the 50 states, Puerto Rico and Virgin Islands 1-866-370-4672 Local Within the Albany, NY …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… complete report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project … Key Findings City officials properly planned and monitored the Project by: Establishing a sound process for overseeing …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Highway Department (2020M-128)
… did not competitively bid vehicle and equipment repairs or a vehicle purchase. The Town Board (Board) and Highway … did not agree, in writing, to expenditures for highway repair and improvement. The Superintendent did not maintain … accounted for. Key Recommendations Ensure the procurement policy (policy) and statutes and procedures are complied with …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Saratoga County Probation Department – Restitution Payments (S9-20-12)
… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Loan Payroll Deductions – Enhanced Reporting
… Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsVillage of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Reporting Workers' Compensation Benefits – Legacy Reporting
… Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsBrighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… all claims, require adequate supporting documentation for all claims or annually audit, or provide for an audit of, the Supervisor’s records and reports. The …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87DiNapoli Honors Hispanic Leaders
… chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leaders