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Oversight of Critical Foster Care Program Requirements (Follow-Up)
… about service delivery, including assessments and case plans for families and children. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followTown of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s … 1, 2012 through January 31, 2014. Background The Town of Colonie is located in Albany County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s … June 1, 2012 through August 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our … the right to choose whether to report the incident to law enforcement and consent to have the kit released by the … Once a victim provides consent, the investigating law enforcement agency collects the kit and sends it to a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followTown of Machias – Supervisor’s Financial Duties (2021M-98)
… report - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The Supervisor also did not: Provide …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Lyndon – Town Clerk’s Collections (2021M-117)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Mount Morris – Justice Court (2012M-129)
… to known liabilities. One Justice failed to close his bank account as required when he resigned. Key … of Court liabilities and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and … to OSC JCF. Take action to close the former Justice’s bank account and any unidentified moneys in the Justice’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Randolph – Justice Court Operations (2021M-76)
… that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations … cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Village of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … a weakness with the system because the receipt number and date can be altered or deleted after the receipt has been … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Maintenance and Inspection of Event Recorder Units (Follow-Up)
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of the train equipment and technical … compliance with its ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for 129 inspections, maintenance personnel did not provide …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-follow2021 Fall Conference - Bureau of State Payroll Services
… users will require additional time prior to their event for a brief setup. The setup includes enabling a browser … A "Trouble-Shooting Test Event" has been scheduled for Monday, October 18, 2021 at 9:00am for anyone who would like to test their equipment and …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Town of Greenfield – Golf Course Collections (2021M-133)
… were accounted for, we found: Collections for 27 of the 50 days tested totaling $74,038 were not remitted and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of East Hampton - Budget Review (B21-7-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … the accumulated deficit in the Town’s general fund as of December 31, 2007, December 31, 2008 and December 31, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Town of Walton – Justice Court Operations (2021M-72)
… report - pdf ] Audit Objective Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted … we examined. There were no recommendations as a result of this audit. Background The Town, located in Delaware … is governed by an elected Town Board (Board) composed of four members and a Town Supervisor (Supervisor). The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72