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City of Lockport – Independent Audit Services (2014M-238)

… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

DiNapoli Announces Results of General Obligation Bond Sale

… percent; Series 2018B Taxable Bonds to Piper Jaffray & Company with a true interest cost bid of 3.051441 percent; and Series 2018C Tax-Exempt Refunding Bonds to UBS Financial Services Inc. with a true interest cost bid of …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale

City of Glen Cove – Budget Review (B7-14-16)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

City of Amsterdam – Records and Reports (2013M-266)

… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial … statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266

DiNapoli Statement on Sentencing of Special Education Provider

… executive director of IncludED Educational Services, shows that those who abuse the state’s special education … former executive director of IncludED Educational Services shows that those who abuse the states special education …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider

Operational Training and Medical Assessments of Train Crews

… received a passing grade of 80 or higher on the final test, while 23 employees (51 percent) failed the test and returned to work; for the remaining six employees, … Train Operators and Conductors to have an annual hearing test. Thirty-four of the 49 Train Operators were required to …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews

Financial Oversight of the Advantage After School Program

… and incorrectly implies that random selection is the only valid sampling method. OCFS also states that the audit …

https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-program

Collection and Use of Oil Spill Funds (Follow-Up)

… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of … To assess the extent of implementation of the four recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-follow

Department of Taxation and Finance: Personal Income Tax

… refunds processed during the calendar year January 1, 2017 through December 31, 2017. Background During the … credits based on incorrect and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 … Taxpayer used a questionable social security number 424 1,059,098 Taxpayer had questionable itemized deductions 117 …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax

Town of East Hampton – Budget Review (B18-7-9)

… the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Village of Tuxedo Park - Board Oversight (2018M-66)

Village of Tuxedo Park Board Oversight 2018M66

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

Town of Red Hook - Financial Condition (2018M-171)

… complete report - pdf] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. … 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the … Determine whether Village officials properly accounted for ambulance funds …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168

City of Binghamton - Water System Cybersecurity (2018M-152)

… Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Town of East Otto - Information Technology (2018M-156)

… technology (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has … Adopt an acceptable use policy describing inappropriate and acceptable use. Develop, adopt and implement a disaster …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156

Village of Ballston Spa - Financial Condition (2017M-256)

… Village of Ballston Spa Financial Condition 2018M256 …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Town of Clarkson - Justice Court Operations (2018M-57)

… complete report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did not … As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its … in the shadows it may result in spending that is contrary to the company’s long-term interests and cause real damage to a company’s reputation. Investors need increased daylight …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending