Search
Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1, 2014 … June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has approximately 13,000 … audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … to the CBA and that employees receiving overtime pay report to work and document their presence on their …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… whether the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April … which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to … not provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … is located in the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… for the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the District’s network and public website for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Galen and the Village of Clyde, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… of our audit was to review the City’s purchasing process for the period April 1, 2012 through September 6, 2013. … or indicate the selection basis, such as using requests for proposals (RFPs), when procuring professional services. … four vendors totaled $260,987 during our audit period for: legal services ($131,257), insurance ($73,699), …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… lists. We found that applicants who were next in line for units in a specific development were not always offered …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, DePaul Community Services, Inc. (DCS) and Living Opportunities of DePaul, Inc. (LOD), expended funds appropriately and provided the required services under their Supported …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Supervisor provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely … manner impairs the Town Board (Board), Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections were deposited in a timely manner. Key … $8 million were deposited in a timely manner . Officials and staff did not: Monitor collections received to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsServices to Workers Under the Worker Adjustment and Retraining Notification Act
… (WARN Act or Act), and is effectively overseeing employer compliance with the Act. The audit covered WARN Notices … found weaknesses in the Department’s oversight of employer compliance with the advance notice requirements of the Act. … Notification Act and is effectively overseeing employer compliance with the Act …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed … expenditures during a three-year period, resulting in an accumulation of excess fund balance. For fiscal years … the school board appropriated a total of $60.8 million in fund balance to finance operations. The district, however, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… and seasonal employment figures based on persons on the payroll and the location of business operations. On the other … are reported by businesses and reflect persons on the payroll; they do not include jobs the business may have … In addition, the jobs being counted are non-agricultural payroll jobs and encompass full-time, part-time, temporary …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Corporation (Corporation) Board of Directors (Board) and officials established realistic budgets and adequately monitored financial activity. Key Findings The Board and officials did not establish realistic budgets. Also, the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… Discretionary Contract Issued by the Office of the State Comptroller Issued 08/03/22 The Office of the … services (as detailed in the advertisement posted in the NYS Contract Reporter, CR #2089311) pursuant to its …
https://www.osc.ny.gov/procurement/c001148Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly … Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered under a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15