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Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Mayfield - Town Clerk (2016M-29)
… our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.9 million. Key Findings The … of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. Eleven claims totaling $10,500 lacked … purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Require more support for collections received, such as tickets or press-numbered receipts, and require two members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… the highest job losses. The loss of 44,400 construction jobs was the State’s worst annual decline in more than 25 … construction employment declined by 14.4 percent (23,300 jobs) in 2020, worse than for the private sector overall. … are responsible for about one-third of all construction jobs. Construction was the fourth highest-paying employment …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Street and Sidewalk Cleanliness (Follow-Up)
… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service requests …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… the Department maintains drug termination dates in eMedNY, its claims processing control system. Key Findings … For the audit period, auditors identified $29 million in improper Medicaid payments for drugs dispensed after their …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsNew Hartford Central School District – Payroll (2021M-149)
… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … compensating controls over the payroll clerk who could add new employees to the financial system and was responsible for … Determine whether New Hartford Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Copiague Fire District – Procurement (2020M-114)
… himself from approving claims and warrants. The District has been contracting with the company for about 10 years. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Town of Chemung – Conflict of Interest (2022M-176)
… York State General Municipal Law Article 18, each invoice for repair work provided by the auto service corporations …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Plattsburgh City School District - Procurement (2019M-198)
… Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements. … Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Salem Central School District - Purchasing (2019M-105)
… Determine whether the District sought competition when purchasing goods and services under the statutory … competitive purchasing practices are used by employees when procuring goods and services below bidding thresholds. … Determine whether the District sought competition when purchasing goods and services under the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105About the Record of Activities – Reporting Elected and Appointed Officials
… individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? How do I … individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? Yes. Even …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activities