Search
Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… performs all financial duties, including online banking, on her personal computer. Adequate accounting records were … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of North Salem - Agricultural Exemptions (2018M-194)
… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit … on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Seneca Falls - Financial Management (2018M-266)
… oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 … percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Seneca Falls - Information Technology (2018M-218)
Determine whether the Board established policies and procedures to adequately safeguard information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Queensbury - Water System Cybersecurity (2018M-268)
… training. Water officials did not prevent or monitor public disclosure of information on the Town’s water system. … awareness training to Water plant employees. Prohibit the public disclosure of sensitive water system information. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268City of Glens Falls – Financial Condition (2013M-150)
… 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The … amendments. Although we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in the general fund and declining balances in the water and …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyDiNapoli: Town of Bennington Audit Leads to Arrest
… from residents for permits, fees and town tax collections but not deposited in the town’s bank accounts, according to … from residents for permits fees and town tax collections but not deposited in the towns bank accounts …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestTown of Chester – Property Tax Exemptions (2016M-325)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 2, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 total approximately $11.4 million. Key Findings The … have the proper documentation to support the exemptions for some properties. The Board did not establish, by local …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … 2015 through March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its boundaries. The Town, which has a …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for the … The purpose of our audit was to examine the Towns financial operations for the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Operational Training and Medical Assessments of Train Crews
… files should evidence satisfactory completion of each test and the Induction Training course overall. This is … Training during our audit period, 61 percent (55 of 90) of test papers were either not graded or missing. In addition, … selected sample of Engineers, 81.7 percent (49 of 60) of test papers for those newly hired and 41.7 percent (30 of 72) …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Glenville – Justice Court Collections (2016M-246)
… over the collection, recording and reporting of receipts for the period January 1, 2015 through April 30, 2016. … collections in 2015 totaled approximately $390,600 for fines, fees and surcharges and $48,000 for bail. Key Finding Court collections were accurately …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Hancock – Transfer Station Operations (2016M-255)
… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Westford - Financial Operations Oversight (2018M-196)
Determine whether the Supervisor and the Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Town of East Hampton – Budget Review (B7-16-14)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to … the significant revenue and expenditure projections in the Towns preliminary budget for the 2017 fisc …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and … in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesComptroller DiNapoli Releases Annual Review of MTA Finances
… large operating budget gaps and has significant unfunded capital needs. With less than four months before the start of … common support services. It also calls for improved capital planning, development and construction so projects … to $433 million by 2023. The MTA also has large unfunded capital needs. New state resources for the MTA’s capital …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-finances