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Village of Monticello – Records and Reports (2020M-104)

… bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Patient Safety Center Activities and Handling of Revenues

… some cases, Legal allows payment plans for penalties but does not monitor respondents’ compliance with payment terms. …

https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues

Resources and Responsibilities: New York State’s Environmental Funding

… created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come. Since then, the State has made great strides to reduce pollution, protect wildlife, preserve open space …

https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-funding

Cohoes Public Library – Governance and Operations (2015M-259)

… $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges

… COVID-19 relief bill, but the outcome is uncertain. Full Report:  Review of the Financial Plan of the City of New York …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challenges

Town of Mamakating – Records and Reports (2015M-164)

… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … general and highway funds continued to be reported in the town-wide funds. While the 2014 annual financial …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164

City of Mechanicville – Records and Reports (2012M-162)

… of our audit was to review the City’s financial management system for the period January 1, 2010, through February 29, … one of whom is the Mayor. The City finances these services mainly through real property taxes, State aid, and … manage and monitor the City’s financial management system. Even after years of unfiled financial reports, lack …

https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162

Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management

… Employees who travel must be aware of travel and conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should … other things: Denial of reimbursement to employees who do not submit required and appropriate documentation of …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures

Town of Canton - Compensation and Benefits (2018M-159)

… - pdf] Audit Objective Determine whether compensation and benefits were paid in accordance with the collective … amounts. Key Findings The Supervisor re-allocated and collected additional salaries for bookkeeping duties … 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

City of Hudson - Payroll and Accrued Leave (2020-14)

… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were properly maintained and recorded. Key Findings City officials did not segregate …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

DiNapoli: Trouble Ahead for Local Governments and Schools

… governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … service cuts occur. “Local governments are under extreme fiscal pressure. Costs for fighting the pandemic are adding … director withheld 20 percent of May and June Aid and Incentives for Municipalities (AIM) payments to 12 cities and …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools

Monitoring and Administration of Public Protection Grant Programs

… Justice Services (Division) is adequately administering and monitoring selected public protection grant programs to … active during the period April 1, 2016 to June 30, 2019, and information provided by the Division through December 19, … mission is to enhance public safety by providing resources and services that improve the quality of the criminal justice …

https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programs

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. The Town Board comprises the Town Supervisor and four Council members. The Town’s budgeted expenditures …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8

Town of Exeter – Records and Reports (2015M-23)

… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23

Cortland County - Financial Management and Reporting (2019M-162)

… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. Failed … the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Town of Bovina - Records and Reports (2019M-200)

… are the annual financial reports, have not been filed for the fiscal years ending December 31, 2017 and 2018. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

University at Albany – Sabbatical and Other Paid Leave

… employee, for example, did not return to Albany for the required minimum period of one year after the sabbatical. … this employee and another employee failed to submit the required statements of activities and accomplishments after … that individual University campuses are prevented from unilaterally effectuating changes to sabbatical and …

https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leave

Wall Street Bonuses and Profits Decline in 2015

… The securities industry reported that pre-tax profits for the broker/dealer operations of New York Stock Exchange … from trading and underwriting. Profits declined for the third consecutive year, reaching the lowest reported … City grew by 2.7 percent in 2015, averaging 172,400 jobs for the year. The industry added 4,500 jobs, compared with …

https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015

Town of Keene – Records and Reports (2024M-27)

… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records. As a result, the Board lacked …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

State Comptroller DiNapoli Releases State Audits and Examinations

… only eligible individuals were selected for program participation and the selection was properly randomized. The …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0