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Village of Argyle – Water Billing and Collections (2023M-148)
… The Board did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 … assessed on unpaid customer accounts. Ensure water billing rates are formally adopted by the Board. Periodically review …
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)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
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)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …
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)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and ordered to pay $50,000 in restitution. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
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
… 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-programTown of Glen - Water and Sewer Operations (2023M-167)
… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … and customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate because …
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)
… – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured … personally identifiable information (PII), and that the School could suffer a serious interruption to operations … Determine whether the Charter School of Educational Excellence School Board of Trustees …
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
… To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … To determine whether Plaza College complied with the Education Law and the Commissioner of Educations Rules and …
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)
… they are compensated. Discontinue the practice of early departures, without using leave time. Verify rates to either …
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
… mobile integration teams, various crisis services, and clinic expansion. One key piece of data on the monthly …
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)
Determine whether Town of Hempstead Town officials effectively monitored Town vehicles and fuel usage for loss waste or misuse
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… To achieve these goals, the Department contracts with local organizations (providers) to run youth and community … providers who, in turn, secure employment opportunities at local employers. The program’s goal is to provide … 2019 and covered the period July 1, 2017 through December 11, 2018, were to determine whether the Department was …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followTown of Hempstead – Information Technology Access Controls (2021M-158)
… Town of Hempstead (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems against unauthorized access. Key Findings Town officials did not establish adequate access controls to help safeguard IT systems against …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… I thank the State Police for their work on this case.” DiNapoli’s office is currently auditing the town’s …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… guidance to State agencies in determining whether a contract-related transaction must be approved by OSC. It also … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, … that have been received by OSC. Using the Contract Search feature, a State agency can view the status (Received, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Division of Housing and Community Renewal No. DH-130
… eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceControls and Management of the Unemployment Insurance System (Follow-Up)
… Insurance System (Report 2021-S-3 ). About the Program One of the Department of Labor’s (DOL) key tasks in … is administering the State’s Unemployment Insurance (UI) program. The UI program is a joint federal–State initiative … found DOL: Could have better captured information on the details of its implementation of ID.me Was prevented from …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… 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