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City of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238DiNapoli Releases Profile of State's Economic Development Agency
… for the state. Its outstanding debt totaled more than $10.7 billion for the fiscal year ending on March 31, 2014, an … in Albany, Buffalo and New York City, in addition to 10 regional offices around the state. ESDC reported offices …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyDiNapoli Announces Results of General Obligation Bond Sale
… Bonds, $36,685,000 of Series 2018B Taxable Bonds and $11,235,000 of Series 2018C Tax-Exempt Refunding Bonds. … bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds … cost bid of 2.057387 percent. The state received ten bids for the $166.1 million of tax-exempt bonds. The net proceeds …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleCity of Yonkers – Budget Review (B6-14-14) - Revised
… The budget includes $5.3 million in revenue generated by red light cameras; the legislation authorizing this revenue … if revenues begin to fall short of expectations. If the red light camera legislation is not approved, reduce …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followVillage of Richfield Springs – Justice Court (S9-14-1)
… offenders to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of … Key Recommendations Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1City of White Plains – Claims Auditing (2016M-367)
… of Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … are thoroughly audited before payment, as required by the City’s charter. …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Examination of Unemployment Insurance Benefits 2016 Annual Report
… were to determine if payment requests and payments DOL approved were appropriate , and if DOL recouped overpayments based on current and prior year … for audit, including: (i) high risk payment requests DOL approved in 2016; and (ii) prior year payments related to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportCity of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Examination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable … Instead, expenses were reimbursable on the basis of PMA’s actual cost. However, the contract extension, which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… were not deposited within 10 days as required by Village Law section 408. The Treasurer did not sign 69 of 179 checks … Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the … identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Mill Neck – Financial Management (2014M-358)
… adequate policies and procedures or provided guidance on maintaining a reasonable level of fund balance. The Board … 2011-12 through 2013-14 fiscal years. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Medina – Ambulance Service Billings (2014M-326)
… to enforce unpaid ambulance bills. The Board allowed a third party to collect Village money. The rates for service types …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Marathon – Claims Audit Process (2022M-124)
… Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital … 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a … Village of Newark Valley Capital Planning 2016M289 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Village of Cayuga Heights – Board Oversight (2014M-292)
… through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, … County, and has a population of approximately 2,400. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Smyrna – Claims Audit Process (2022M-161)
… them for payment. We reviewed 173 claims totaling $338,876 and found: Sixteen purchases totaling $58,502 were approved … audit. Key Recommendations Comply with competitive bidding and the Town’s procurement policy quote requirements. Pass a … services. Town officials agreed with our recommendations and indicated that they are taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Town of Berne – Audit Follow Up (2021M-77-F)
… elected Town Board (Board) composed of four Board members and the Supervisor. The Board is responsible for the general oversight of all operations and finances. Results of Review Based on our limited … two recommendations were not fully implemented, and eight recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-f