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Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… ending March 31, 2011. One of these employees worked at the State University of New York Institute of Technology … of Interest State University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145) …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Town of New Albion – Justice Court Operations (2014M-161)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has … The purpose of our audit was to review the processes and procedures for …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Alfred State College of Technology – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State.  These employees … payments. Key Findings We found that the travel expenses for the three College employees and the service provider selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Town of Knox – Internal Controls Over Payroll (2014M-35)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. Background The … The purpose of our audit was to examine the Towns internal controls over payroll for the period of January 1 2012 through August 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Ballston – Water Fund Financial Operations (2012M-258)

… of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, … and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective action. … at the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Residents of Long-Term Care Facilities Lacking Access to Advocates

… number of staff for the federal fiscal year (FFY) ended Sept. 30, 2018, and about 30 percent of facilities were not … per 2,000 beds ranked 39th compared to other states as of Sept. 30, 2017. According to NYSOFA, the number of facilities … – by about 84 percent – from 247 in the FFY ended Sept. 30, 2016 to 454 in the FFY ended Sept. 30, 2018. Nearly …

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

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

… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …

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)

… $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or implement procedures to track CDBG funding and document …

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

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Village of Argyle – Water Billing and Collections (2023M-148)

… – pdf]  Audit Objective  Determine whether the Village of Argyle (Village) Board (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 …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… – pdf] Audit Objective  Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized.  Key Findings  Company disbursements were not always supported or authorized … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Village of Horseheads – Claims Auditing and Disbursements (2023M-134)

… As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not:  … to detect and prevent the approval and payment of duplicate claims. Periodically review and determine the …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

DiNapoli Releases Profile of New York's Small Business Owners

… pandemic, entrepreneurs in New York continued to identify and pursue new opportunities, according to an analysis by … nation in the share of businesses that are majority female and minority-owned; however, they continue to represent less … Yorkers have always had a great entrepreneurial spirit and drive, and that was no different even during some of the …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-owners

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… accounting software, paid with her personal credit card. The Village should not reimburse anyone other than … as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Selected Aspects of the Motor Carrier Safety Assistance Program

… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The … of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles …

https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program

Town of Glen - Water and Sewer Operations (2023M-167)

… mathematical errors totaling $30,258 and did not record customer payments in a timely manner and accurately.  The … Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval.  The … reports and review and approve all adjustments made to customer accounts.  Record payments in a timely manner, …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Audit of the Tuition Assistance Program at Plaza College

… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards.   … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools … receiving TAP payments certify student eligibility. For the three academic years ended June 30, 2009, Plaza …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-college