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

… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse.  The audit covers the period April 1, 2008 to …

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 …

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

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State.  These employees … March 31, 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel …

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)

… 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-35

Town 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-258

Town 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-231

Use of Federal Funding for Election Technology and Security

… and infrastructure. The audit covered the period from May 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is …

https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-security

Village of Little Valley – Capital Project Management (2020M-129)

… project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply … completion date was December 2017 but was completed in October 2020. Key Recommendations Adhere to original … all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs. Village …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… contractor without approval, and there is no comparison of the amounts of the payroll checks to the … Town’s blank check stock is not secured and there is no comparison between the abstracts and checks when they are … Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. Ensure …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Town 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-16

Orchard Park Public Library – Audit of Claims (2016M-191)

… 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… conduct of such hearings.   §317.2 Notice of hearings (a) After receipt of a timely written demand for a hearing and … dismissal of the application for failure to prosecute. (b) After an initial hearing is held, failure to appear without … system’s case, the hearing proceeding will be closed. (c) After all parties have rested, and received a copy of the …

https://www.osc.ny.gov/retirement/members/regulation-for-hearings

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… and reviewed the monthly reports, but did not review the bank reconciliations to ensure the information recorded and … recorded and reported in a timely manner, monthly bank reconciliation balances agree with book cash balances …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The Clerk-Treasurer did not maintain adequate records and reports to allow the Board …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of … by a five-member Board of Trustees, elected by Wyandanch School District voters. The Library’s expenditures for the …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Town of Duanesburg – Financial Records and Reports (2020M-116)

… 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-116

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: … services, including professional services. Ensure payments for purchases using State or county contracts agree with …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and … 1, 2013 through March 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

DiNapoli: SED Oversight of Career Training Programs Falling Short

… them for the jobs that are most needed or pay the best. My auditors found numerous ways in which the State … do not align with careers that are the most in-demand or best-paying. Department of Labor (DOL) statistics show 41 …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-short