Search
Town of Willsboro – Audit Follow-Up (2014M-68-F)
… Purpose of Audit Review The purpose of our review was to assess the Town’s progress, as of May 2016, in … were not implemented. … The purpose of our review was to assess the Towns progress as of May 2016 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water rents in the Napanoch … Napanoch Water District, which provides water service to approximately 448 customers, totaled $201,621 for 2015. … since March 2011. The Board did not establish procedures to provide guidance to the clerk or adequately segregate the …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Congregate Meal Services for the Elderly
… and education.” DFTA’s planned spending for the fiscal year ended June 30, 2017 was approximately $342 million, … by nearly 30,000 individuals daily. For the fiscal year ended June 30, 2016, contracts with sponsors to operate … submitted by sponsors were reasonable. For the fiscal year ended June 30, 2016, we compared the budgeted cost per …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the two … monitored contractors and sub-contractors on its projects to ensure they paid employees at the prevailing wage rate. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three … and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Attica – Town Clerk (2015M-210)
… an independent auditor to audit the Clerk’s books and records, as required by statute. There was a cash shortage of … or retain an independent auditor to audit, the Clerk’s records and document the audit steps and related results of the annual audit of the Clerk’s records in the minutes. Consult with Town counsel and recoup …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… including cash, drugs, firearms and vehicles, according to an audit released today by State Comptroller Thomas P. … said DiNapoli. “Without proper oversight, it’s impossible to know if the missing items were destroyed, transferred to other agencies, returned to owners or stolen. Fortunately, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 99-12
… of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- Consolidation (spreading costs … of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does not …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Use of Electronic Benefit Cards at Prohibited Locations
… December 7, 2016. Background The Office is responsible for supervising programs that provide assistance and support … receives federal funds under the Temporary Assistance for Needy Families (TANF) program to provide benefits and … which performers disrobe or perform in an unclothed state for entertainment (prohibited locations). 1 In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases State Audits
… debt to NYSIF do business with New York. The Statewide Offset Program (SWOP) is a way for state agencies to offset payments to recover outstanding debt. Auditors found …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 1323
… Purpose To notify agencies of the new voluntary deduction codes 553 … Employees Members of PEF Bargaining Unit 05 Effective Date(s) Administration pay checks dated June 4, 2014 … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1323-new-deduction-codes-553-pef-aflac-accident-indemnity-and-554-pef-aflacOpinion 95-18
… each burial lot. Article 15 of the Village Law (§§15-1500 through 15-1508) relates to the acquisition and operation of … affairs or government (Municipal Home Rule Law, §10[1][i]); and (2) certain specific subject matters, whether or …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 96-16
… MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local law, use the proceeds from the sale to the county of all the property and facilities of a town … legislation for certain public authorities provides that transfers of property by a municipality to the authority are …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65 ). About the Program … of the State’s Medicaid recipients are also enrolled in Medicare and are referred to as “dual-eligibles.” Medicare …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and financial software access controls were adequate to protect District information technology (IT) systems and … and financial software access controls were adequate to protect District IT systems and data from unauthorized … access control weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and taxes, according to an investigation by State Comptroller Thomas P. DiNapoli, … allegedly betrayed her neighbors by pocketing tax payments to pay her personal expenses,” DiNapoli said. “I thank …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Adirondack Central School District – Information Technology (2022M-61)
… technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive … District officials did not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control weaknesses communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mHancock Fire Department – Audit Follow Up (2018M-236-F)
… - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, … provides fire protection and other emergency services to the Hancock Fire District residents and two townships in … were not implemented. … The purpose of our review was to assess the Departments progress as of February 2022 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-f