Search
Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Forks Fire District #3 - Financial Planning (2018M-20)
… [read complete report - pdf] Audit Objective Determine if the Board properly manages fund balance. Key Findings The Board did not adopt financial plans for the maintenance … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Holland - Real Property Tax Exemptions (2018M-232)
… $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven exemptions totaling $1.5 …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… user accounts. Key Findings District officials: Did not adequately manage network user accounts. We identified 66 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mClinton County - Separation Payments (2018M-44)
… Determine whether the County accurately paid employees’ separation payments. Key Findings The County lacked effective … procedures to ensure employees were accurately paid separation payments. We reviewed 30 separation payments totaling $512,693 made during the audit …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Village of Menands - Justice Court Operations (2019M-185)
… remitted timely and intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling … and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … the cash disbursements process were adequate and we did not note any questionable bank withdrawals or payments. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterTown of Stamford - Annual and Claims Auditing (2018M-227)
… and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfLegal Topics and Approvals
… Fundamentals of Article 18 of the General Municipal Law [pdf] Other Local Government Ethics Resources Procurements: … Procedures for Approval of County Districts - A guide for preparation of applications to be submitted to the … Improvement Districts and Sewer and Water Improvements - A guide for preparation of applications to be submitted to the …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… $1.3 million. Key Finding Prior to entering into six significant lease agreements, BOCES officials did not …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Deposit – Claims Auditing (2023M-173)
… As a result, the Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village purposes and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … are ensuring they are procuring electricity and natural gas at lowest price …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… elected nine-member County Legislature. The Department of Consumer Affairs is responsible for the registration and … Putnam County Department of Consumer Affairs Misappropriation of Cash Receipts 2014M310 …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310State Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… “Today, America mourns the loss of one of its greatest writers and poets, Maya Angelou, a woman who gave a voice to millions and whose works of poetry and prose transcended race, gender and eras. As an … Today America mourns the loss of one of its greatest writers and poets Maya Angelou a woman …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelou