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Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Ontario – Board Oversight and Information Technology (2013M-105)

… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair … amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to the …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105

DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off

… have been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) … “New York is at a crossroads. Far too little of the money set aside to build or repair roads and bridges is being … “It is time for New York to change direction and use the money in the Dedicated Highway and Bridge Trust Fund for …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-off

Division of Housing and Community Renewal Bulletin No. DH-119

… employees based on the 2020 Salary Schedule (currently in effect). Effective Dates: The April 2022 DC 37 RRSU … October 2021. Promotion Recalculation Employees who would have been eligible to receive the April 2022 DC 37 RRSU … the employee’s record was not updated: Position and Job do not match FIS Missing FIS At or Below Current FIS Below …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performance

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Town of Olive – Claims Processing and Information Technology (2012M-223)

… The Board does not adequately audit claims presented for payment. The Board does not require documents such as … ensure claims are properly reviewed prior to authorizing payment. Adopt an acceptable use policy and require system …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

Town of Parma – Financial Management and Information Technology (2012M-96)

… of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and … 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which … recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee … City officials have not developed written IT policies and did not provide users with IT security awareness …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination

… authorities, but there is no functioning governing body to coordinate planning, to make sure the needs of New Yorkers … to maintain and annually update a publicly available online database of WFD funding programs (Catalogue of … age populations in excess of 900,000 each. LWDBs must submit a plan to DOL every four years that addresses their …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordination

IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants

… This section provides information to all state departments and agencies on the federal … Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope

Town of Otto – Town Clerk and Tax Collector (2012M-214)

… included in the $4,134. Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 of her own taxes, and the Clerk backdated tax collections to avoid imposing late penalties totaling …

https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… to be filed each year, AUDs have not been filed with the New York State Office of the State Comptroller since 2013. …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Town of Stony Point – Claims Processing and Purchasing (2014M-239)

… the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014. … Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. … certifying that they had audited and approved the claims for payment. Key Recommendations Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239

New York’s Economy and Finances in the COVID-19 Era

… sectors continue to suffer a disproportionate share of job losses statewide and especially in New York City. … Nevada. The State remained third, behind California and Texas, with total annualized personal income of just under … off-budget spending by public authorities and the City University of New York. The U.S. Treasury has indicated that …

https://www.osc.ny.gov/reports/covid-19-september-30-2020

Division of Housing and Community Renewal Bulletin No. DH-111

… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the … Rent Regulation Services Unit (RRSU) Performance Advances and provide instructions for payments not processed … Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performance

City of Mount Vernon – Financial Reporting and Oversight (2020M-96)

Determine whether financial information was made available to the City Council and City officials for the effective management of operations

https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96

New York’s Economy and Finances in the COVID-19 Era

… this fall have been canceled or changed significantly. Layoffs and Discharges in the Northeast Are at Pre-Pandemic … era. The Northeast Region suffered more than 3.8 million layoffs and discharges in March and April, on a seasonally … level.) Figures for May, June and July (including 295,000 layoffs and discharges in the latest month) were more in …

https://www.osc.ny.gov/reports/covid-19-september-16-2020