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City of Batavia – Business Improvement District (2017M-283)
… through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Town of Bethany – Town Clerk Fees (2017M-226)
… through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. General …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Village of Ossining – Parking Ticket Collections (2017M-259)
… system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. … is governed by an elected five-member Board of Trustees. For 2017, budgeted appropriations totaled $53.9 million. Key … The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Town of Broadalbin - Records and Reports (2018M-63)
… bookkeeper’s work to ensure that all financial activity is accurately and completely accounted for. Develop a plan …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Athens - Town Clerk/Tax Collector (2018M-41)
… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … they planned to initiate corrective action. … Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Cambria – Capital Projects Financing (2017M-161)
… of Audit The purpose of our audit was to review capital project finances for the period January 1, 2015 through May … The Town of Cambria is located in Niagara County and has a population of approximately 5,800. The Town, which is … $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond anticipation note …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Nanticoke – Financial Condition Management (2017M-186)
… through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is governed by an elected five-member Town Board. General …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Town of Cuyler – Town Clerk Operations (2017M-207)
… 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Operational Training and Medical Assessments of Train Crews
… all employees new to their positions and is conducted both in the classroom and in various train yards. Training for Conductors and Engineers … alongside a permanent employee to use the skills taught in class. Induction Training also includes quizzes, tests, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Allen - Town Clerk Fees (2016M-28)
… through November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. The Town is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Howard - Fund Balance Management (2018M-192)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Restrictions on Consecutive Hours of Work for Nurses
… Purpose To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period January … (Division). In turn, the Division initiates cases to investigate single or multiple complaints against employers …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesCounty of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Otsego County – Cost of Temporary Housing (2015M-97)
… counties to identify critical differences in the strategies employed for temporary housing. … Otsego County …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97DiNapoli: City of Troy's Finances in Precarious Position
… recommendations contained in our audit. While Mayor Madden is new to his position, he is acting decisively to prevent the city from falling back … for the sale of real property totaling $650,000. This is the same property that the city anticipated receiving …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionTown of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for … The Board did not conduct the required annual audit of the books and records of the Clerk or Tax Collector. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Operational Training and Medical Assessments of Train Crews
… practical) are to be retained in the employee’s training files for future reference. Once on the job, Train Operators … and/or tests and quizzes missing from their training files. Train Operators and Conductors are not always meeting … Refresher Training requirements. Our review of training files for 45 employees showed that only 16 employees (35 …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has … is based on internal control weaknesses in OCFS’ payment process. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programCollection and Use of Oil Spill Funds (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill … Background Chapter 845 of the Laws of 1977 established the New York Environmental Protection and Spill Compensation Fund … in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, as well as …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDepartment of Taxation and Finance: Personal Income Tax
… whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment … appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax