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Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight practices for the … January 1, 2013 through March 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158DiNapoli: SED Oversight of Career Training Programs Falling Short
… students.” Approximately 136,000 New York students outside of New York City graduate high school each year. About 6 … or best-paying. Department of Labor (DOL) statistics show 41 percent of CTE programs approved by SED are providing … at or above the state average salary (excluding NYC) for all occupations of $52,480; high-growth occupations as …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortTown of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an … The purpose of our audit was to examine the Towns budgeting practices and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… of both contracts and other purchases, including those for IT services provided by consultants and contract staff. … to ITS’ policies, program managers are responsible for monitoring project deliverables and timelines, and then … to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts we reviewed, ITS provided adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followResidents of Long-Term Care Facilities Lacking Access to Advocates
… Many residents of long-term care facilities in New York state lack regular … to ombudsman services due to a decline in the number of volunteers and a severe shortage of paid staff, according to an audit released today by State … Many residents of longterm care facilities in New York state lack regular …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesTown of Bolivar – Community Development Block Grant (2013M-353)
… were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the CCDC … CCDC sufficient funds to pay contractors for all completed work. Establish formal procedures to monitor the performance …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Town 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-255Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … more than 150 educational and administrative services to its 31 component school districts and is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… community, including health, fitness, art, music, social, cultural, and educational programs. JCC is authorized by SED …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeVillage of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Utica Academy of Science Charter School – Purchasing (2015M-71)
… The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Reporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … Office acts as the clerk of the respective county's Supreme Court. It receives, indexes, and files all Supreme … the fiduciary clerk and the administrative judge of this decision in writing. Key Findings We found that the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyHermon-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 cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The … Manager. System administrator responsibilities should be assigned to an individual independent of any Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through … FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Village of Argyle – Water Billing and Collections (2023M-148)
… did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt the water … charged to customers. The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for … records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally …
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)
… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …
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)
… totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document … of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree … compliance with the Board policy requiring competition when procuring goods and services. Establish procedures to …
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)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154