Search

Town of Greenfield – Golf Course Collections (2021M-133)

… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly … in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, we found: …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

South Lewis Central School District – Conflicts of Interest (2021M-3)

… Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests in … were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

Sidney Central School District - Financial Management (2019M-243)

… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and District officials did not develop multiyear financial plans or establish targeted … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Islip Fire District – Financial Condition (2020M-25)

… and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling … annual budget and comply with permissive referendum and public notice requirements. District officials generally …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)

… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance … and procedures to track PILOT amounts billed and received. IDA officials agreed with our findings and indicated they …

https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring

Contract Advisory No. 29

… Electronic Documents Submission System (EDSS) has launched a new function that allows agencies, that have been authorized by another agency, to act as a Host Agency to administer contract transactions, amendment …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agency

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … corrective action. … Determine whether the City of Binghamton City properly planned and monitored the Joint …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Owasco – Highway Department (2020M-128)

… and that employees’ time worked is recorded in the proper funds, districts and/or accounts. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Loan Payroll Deductions – Enhanced Reporting

… Once a loan has been approved and a check is sent to the member, you will receive a … provides the member’s remaining balance once there are six or fewer outstanding payments left. To access the Loan/SCP …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

Village of Dering Harbor – Board Oversight (2020M-29)

… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Reporting Workers' Compensation Benefits – Legacy Reporting

… Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits

Brighton 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 … approximately $2.15 million. Key Findings The Board did not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Alexandria Central School District – Financial Condition Management (2020M-109)

Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

DiNapoli Honors Hispanic Leaders

… New York State Comptroller Thomas P. DiNapoli hosted a reception … services for children, adults and families at the Circulo Center. Hon. Phil Ramos, deputy majority leader of the New … Abuse Services and the New York State Office of Mental Health to provide bilingual, bicultural behavioral health …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leaders