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Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… of Port Dickinson (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Corning – Financial Condition (2020M-13)
… revenues (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable based on …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13DiNapoli Honors Community Leaders During Lunar New Year Celebration
… on several community boards. Honoree Sharon Lee, acting Queens Borough President, has served in several capacities … between the Asian American Community and the FDNY, as well as recruit individuals interested in professional and … by hosting family-oriented events and continuing to network and provide public service. In 2013 the Phoenix …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationTown of Brunswick – Justice Court (2017M-285)
… bail account balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key … monthly bank reconciliations. Discontinue the use of a signature stamp. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVillage of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists … Village of Yorkville Budget Review B3137 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Operational Advisory No. 24
… the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , … and State payments. For specifics, please visit the Guide to Financial Operations, Chapter XV - End of Year . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesDiNapoli Releases May State Cash Report
… or 8.8 percent, from the same period last year, according to the state cash report issued today by State Comptroller … projections. In both cases, the decline was primarily due to lower personal income tax collections, partially offset by … balance since March 2014. For a detailed breakdown, go to http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… complete report – pdf] Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services … audit BOCES eastern suffolk …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mTown of Windsor – Information Technology (2017M-44)
… to review the Town’s information technology (IT) controls for the period January 1, 2015 through December 27, 2016. … Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. General fund budgeted appropriations for 2017 total approximately $880,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… up 8.7% from 2020, covering roughly 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State Comptroller Thomas P. DiNapoli. Total overtime hours worked at state agencies have increased by 38% since … up 87 from 2020 covering roughly 1995 million overtime hours worked or an increase of 43 according to a report …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… The Treasurer did not provide the Board with monthly bank statements and reconciliations. Key Recommendations Adopt … books and records. Provide the Board with monthly bank statements and reconciliations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… had been done. We also found that developments were not charging tenants the maximum allowable surcharges when …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followTown of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The … reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and complexity of service. The Department …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Cortland Housing Authority – Financial Condition (2015M-205)
… 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… county collections also experienced growth in the period. Saratoga Springs led the way with 13.4% growth, while Auburn …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterXV.7 Budget Allocations – XV. End of Year
… through the highest agency level so the transactions workflow to OSC for approval or delete them, if not needed. Find transactions that may be lost in workflow and take the proper action to move the transaction forward in workflow. Determine the root cause of the workflow problems …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocations