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Town of Seneca Falls – Audit Follow Up (2018M-144-F)

… the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our recommendations in the audit report … 2019.  Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is … governed by an elected Town Board composed of a Supervisor and four Board members. Budgeted appropriations for 2018 …

https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-f

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the audit report released in July 2014. Background The Village of South Glens Falls is …

https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… report on March 1, 2018. We found that Transit was not in compliance with the requirements of the Induction Training …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-follow

Residents of Long-Term Care Facilities Lacking Access to Advocates

… Many residents of long-term care facilities in New York state lack regular access to ombudsman services due to a decline in the number of … is required to establish an Office of the State Long-Term Care Ombudsman. In New York, this office is within the New … Many residents of longterm care facilities in New York state lack regular access to …

https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocates

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… and how to respond in situations that may delay trains en route, it is essential that SIR ensure train crews take …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-follow

Implementation of the Dignity for All Students Act (Follow-Up)

… Students Act   (Report   2016-S-28 ). About the Program New York State’s Dignity for All Students Act (DASA) seeks to provide students in New York with a safe and supportive environment free from … year ended June 30, 2018, school districts (excluding New York City) reported 15,826 incidents statewide under …

https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-follow

Town of Broome – Purchasing and Justice Court (2014M-255)

… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

Town of Bolivar – Community Development Block Grant (2013M-353)

… The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for … totaling $288,968 for work not yet performed. Payments to contractors by the CCDC averaged 21 days after receiving … as well as obtain from the CCDC sufficient funds to pay contractors for all completed work. Establish formal …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353

Controls and Management of the Unemployment Insurance System (Follow-Up)

… of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report … Program One of the Department of Labor’s (DOL) key tasks in assisting the unemployed is administering the State’s …

https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-follow

Selected Aspects of Safety and Security in Subway Facilities

… actions are required to decrease the time. Ensure compliance with the requirement that employees use their …

https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… each business unit, department, fund, project, program, and account within the State a unique identification number … consistency within the State related to maintenance and future changes. The primary goals of the COA are to … making operations more efficient. The sections contained in this chapter are intended to provide an overview of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports. Key Findings  The former and current … the Village of Riverside Village ClerkTreasurers prepared and maintained complete accurate and timely accounting …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… report – pdf] Audit Objective  Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … Determine whether the Town of Wilson Town officials properly procured monitored and …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

City of Rensselaer – Accounting Records and Reports (2023M-26)

Determine whether the City of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common Council Council to effectively manage financial operations and capital projects

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

DiNapoli Issues Report on Transparency of Village Fiscal Activities

… released a report and series of audits today reviewing compliance by villages with financial reporting and other … released a report and series of audits today reviewing compliance by villages with financial reporting and other …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities

DiNapoli: Numbers of Homeless Population Doubled in New York

… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-york

XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures

… SECTION OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an agency (e.g., … to pay. Agency heads may use a variety of resources and techniques to obtain assurance about the internal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-process