Search
Town of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County … deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106City of Lockport – Independent Audit Services (2014M-238)
… was to determine the adequacy of the procurement of audit services and the effectiveness of such services as a means for the timely detection of errors and … appropriate policies and procedures when procuring audit services because they did not use a request for proposal …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Privacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) … data and is monitoring New York State school districts to ensure they are complying with the legislation and … To determine if the State Education Department consistently …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… by the New York State Legislature in 2007 to deal with the civil management, including confinement and post-release … difficulty in controlling this behavior. The goals of civil management are to protect the public, help reduce … Others who are judged less dangerous as a result of a jury trial or subsequent hearing can be released to the community, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the … (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report … services to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool … in other than personal service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan limits creditable service … of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours … recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 405 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsSUNY Maritime College Review of PCard Transactions and TCard Expenses
… Services (OGS) Citibank and Maritime Citibank-VISA PCard Guidelines and the Office of the State Comptroller (OSC) Travel Manual guidelines. Background Certain Maritime employees are … business related goods and services that are within the guidelines of New York State’s Procurement Card program. The …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… and reports for the period January 1, 2015 through October 13, 2016. Background The Town of Edmeston is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Hermon-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 … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. … HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected … of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … monthly financial reports to the Board which include a detail of money received and disbursed. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… for an audit of the Clerk-Treasurer’s records and reports on an annual basis. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ … complete, accurate and timely financial information. As a result, the Board’s ability to monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Marbletown – Financial and Capital Planning (2017M-234)
… of vehicles and equipment, infrastructure or the aging highway garage. The Board has not adopted an adequate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… our audit was to review the BOCES’ purchasing procedures for the period July 1, 2014 through September 30, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $70 million. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… and elected officials. Of the 20 total individuals we tested (10 selected employees and all 10 elected officials), one employee or 10 percent of employees tested and six elected officials did not complete the annual …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12