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Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… Purpose To determine the extent of implementation of the three … is responsible for administering motor vehicle laws to promote highway safety, promote proper repairs to vehicles, and protect consumers of motor vehicle repairs. … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… EMD has a CCTV preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Special Hauling … Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be … overweight permits. The audit found significant weaknesses in the internal controls over the special hauling permits …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… that lack support for business need or reasonableness of price, among other questionable transactions. Buffalo agrees … related and goods or services are obtained at a reasonable price. Improve the awarding and monitoring of the agreements … and custodial equipment maintenance. Develop a process for low-bid selection that includes evaluating parts and …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesCity of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District … services as the District’s claims auditor and the CPA did not perform the services in accordance with the obligations … Consult with its attorney to determine if the District can recover moneys paid for claims auditing services that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… The Corporations accept wagers at branch locations, remote wagering locations, over the telephone and via the … marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited totaled about $2.8 million in 2012. Of this amount, about $1.4 million, or 50 percent, …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Village of Montgomery – Purchasing and Information Technology (2013M-210)
… copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster recovery … of the Village’s data is backed up to a secure off-site location, and that an officer or employee periodically …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… and assets from the Clerk-Treasurer. Consult with the former Village’s insurance agent to determine if the Village had employee bonding and …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Wyoming County Industrial Development Agency – Project Management (2015M-62)
… has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill into … Establish and adopt policies and procedures critical to project evaluation criteria on which to base project approval decisions; review and update the UTEP to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of York – Budgeting and Financial Oversight (2014M-181)
… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board comprising four Board members and a Supervisor. The Town’s 2014 adopted budget totaled … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Wilson –Purchasing (2014M-077)
… documentation to indicate whether Town officials used State or County contract pricing when making these purchases. … by a municipality’s purchasing agency located in the State of Minnesota. However, the documentation provided by … policy during its audit of claims. Attach relevant State and County contract information to claims for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077City of Yonkers – Budget Review (B20-6-6)
… costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over … reduce firefighting and police overtime expenditures. Pay tax certiorari claims from annual appropriations instead of …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … oversight. As a result, the full-time Court clerk was able to manipulate Court records and admitted to embezzling funds. Neither the Justices nor the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111State Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Dunkirk … update its multi-year plan. For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… District and the Stillwater Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … expenditures by a total of $23.7 million, which resulted in appropriated fund balance not being used. After adding …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s (Fund) request … Sachs among its members. The Fund owns shares of Best Buy and Nordstrom with estimated values of $32 million and …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energy