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Data Sources – 2021 Financial Condition Report
… of State Budget Officers NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS … of Transportation NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department … Court System Office of the New York State Comptroller Public Authorities Reporting Information System Standard and …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … financial oversight responsibilities. The Supervisor paid claims without Board audit. Moreover, key financial duties …
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)
… in the central point-of-sale (POS) system were accounted for, we found: Collections for 27 of the 50 days tested totaling $74,038 were not …
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)
… was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans with balances totaling … repayments were not properly accounted for or deposited in a timely manner. Late fees were not always properly … are properly accounted for, received and deposited in a timely manner and late fees are properly assessed and …
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)
… report - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had … initiate corrective action. … Determine whether any South Lewis Central School District District officials had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
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)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringContract Advisory No. 29
… and purchase authorization transactions within EDSS on behalf of the Hosted agency. Host/Hosted Agency must … Submission System (EDSS) Hosting Access (AC3347) form for the required EDSS system access. For more information on receiving EDSS training and access, contact the IT Service …
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)
… and monitored the Project by: Establishing a sound process for overseeing Project activities that included daily onsite … documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, …
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 agree, in writing, to expenditures for highway repair and improvement. The Superintendent did … highway employees’ time worked was accurately accounted for. Key Recommendations Ensure the procurement policy …
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)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, distinct and separate …
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
… Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsVillage of Dering Harbor – Board Oversight (2020M-29)
… Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The … through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations … the general fund and capital projects. Monitor budgets on a monthly basis to ensure that budget line items are not …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Reporting Workers' Compensation Benefits – Legacy Reporting
… directly to the member from workers’ compensation, with no salary paid by employer: Tier 1 — Report full salary that …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsBrighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through …
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)
… report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition. Key Findings District … did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund …
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)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight … Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings 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
… New York State Comptroller Thomas P. DiNapoli hosted a reception … Services and the New York State Office of Mental Health to provide bilingual, bicultural behavioral health services. … Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersBolivar-Richburg Central School District - Financial Management (2019M-17)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … use of reserves in accordance with applicable statutes. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17