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Mahopac Central School District – Noninstructional Payroll (2020M-32)
… was adequately documented and supported. Key Findings The transportation department’s payroll was not adequately approved, supported and documented. Payments to the head bus driver were not always properly approved, … Direct supervisors should review and approve all time cards. Ensure that employees punch in and out each …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Part ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfOversight of Contract Expenditures of Phoenix House New York
… one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance … treatment services. The contract was renewed in 2014 for another five-year term (July 1, 2014 through June 30, … area. According to the contracts, OASAS reimburses PHNY for its net operating expenses, up to the maximum budgeted …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … IIDs. Specifically, the Office often did not perform all required quarterly Department of Motor Vehicles vehicle …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices … 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 … from January 1, 2009 through December 31, 2013 that was not deposited into a Town bank account and could not be …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… An Ignition Interlock Device (IID) connects to the vehicle’s ignition system, and the vehicle operator must blow … blood alcohol concentration exceeds a preset level. For the period from January 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 IIDs for offenders under Probation’s supervision. We found that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followOversight of Selected Fiscal Aspects of Homeless Shelter Services
… over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted … eligible person who requests services. DHS is responsible for providing transitional housing and services for eligible homeless families and individuals in the City …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesCity of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought … July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating administrative costs for … Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
The purpose of our budget review was to provide an independent evaluation of the Citys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s cash receipts … governed by an elected five-member Town Board, is located in Dutchess County and has a population of approximately … in our audit. Key Findings A total of $149,219 in cash was not deposited into any of the Town’s bank accounts and cannot …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… their budgeted to actual revenues and expenditures and make amendments to the budget as needed throughout the year. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4