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Town of Knox – Internal Controls Over Payroll (2014M-35)
… 2012 through August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and … January 1, 2010, to December 31, 2011. Background The Town of Ballston is located in Saratoga County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Argyle – Town Clerk and Budgeting (2012M-231)
… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Residents of Long-Term Care Facilities Lacking Access to Advocates
… their quality of life,” DiNapoli said. “The Office for the Aging needs to improve access to these important services for some of the state’s most vulnerable residents.” Under the federal Older Americans Act of 1965, to be eligible for certain federal grants, each state is required to …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesTown of Broome – Purchasing and Justice Court (2014M-255)
… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Village of Argyle – Water Billing and Collections (2023M-148)
… (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … action. … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… properly audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate and/or …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154DiNapoli Releases Profile of New York's Small Business Owners
… Thomas P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and … income. According to data from the Kauffman Institute, the share of New York’s population that started a new business … the business community including the Business Mentor NY program that provides free business mentorship to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and monitored non-payroll … supporting documentation before approving them for payment. Pay for Village expenditures directly and not …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Selected Aspects of the Motor Carrier Safety Assistance Program
… June 17, 2013. Background The Department is responsible for administering State participation in the Federal Motor … are on time. As a result, 39 percent of the certifications for out-of-service violations during our audit period were … Actively monitor carrier compliance with the requirements for certification that vehicles have been repaired. Develop …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programTown of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Charter School of Educational Excellence – Information Technology (2023M-174)
… of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Audit of the Tuition Assistance Program at Plaza College
… whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded … located in Queens County. Plaza offers certificate and degree programs in business, technology, and allied …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Background The Town of Wawarsing is located in Ulster County and has a population of approximately 13,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… funds have also been directed across the State as the result of community inpatient bed reductions. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did … did not know if Town vehicles and fuel were only used for Town business. Officials did not: Maintain adequate and … vehicles including the justification or rationale for assigning them. Review fuel usage to monitor and identify …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25