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City of Dunkirk – Community Development Block Grant Management (2012M-146)
… the CDBG program and have put significant public funds at risk. City officials have disbursed CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to pay for a variety of miscellaneous expenses …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Village of Avon - Board Oversights and Professional Services (2018M-30)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Village of Avon Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Key Recommendations Prepare an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding interfund … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Marlborough Water …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal … documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and … policy. The Board should require adequate documentation to support all vouchers and thoroughly review the documents to …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two … were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 … indicated they plan to initiate corrective action. … Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Village of Kaser - Refuse User Fees and Records (2018M-97)
… whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records … collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation … was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… to determine if the Board monitored approved projects for the period January 1, 2013 through April 30, 2014. … corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton County … are transferred back in a timely manner to project owners when bonds are retired or straight-lease agreements expire. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Manchester - Board Oversight and Information Technology (2018M-39)
… oversight of the Town’s budgeting and financial operations to ensure that resources were used effectively. Ensured that … services were not properly tracked and billed back to the appropriate fund, resulting in taxpayer inequities. … water district. Ensure interfund services are billed back to the appropriate fund. Adopt comprehensive IT policies and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Frontier Central School District - Procurement of Professional Services (2018M-98)
… action. … Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified … duties or provide sufficient oversight of their work. As a result, many of their duties were performed without Board …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED) guidelines, including the … a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… ensure provider claims do not include State reimbursement for depreciation expenses. The audit covered the period January 1, 2010 through June 30, 2014. Background The New York State Office of Alcoholism … to): The use of enhanced data analytics, as described in this report, to identify depreciation expenses that providers …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Purpose To determine if the Department of Motor Vehicles (Department) adequately ensures automotive … safety, promote proper repairs, and protect consumers of motor vehicle repairs. The Vehicle and Traffic Law … the registration and licensing for certain types of automotive businesses, including registration of repair …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation … and $489,616 in questionable costs claimed by RSS. Of these amounts, $6,282 in unallowable expenses and $137,836 … achieved. Collectively, these audits identified about $3.2 million in ineligible, unsupported, and/or questionable …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … Island Association for AIDS Care, or LIAAC). Of about $2.3 million that the Institute paid to LIAAC during the year …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contracts