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Examination of Superstorm Sandy Expenses
… future emergencies. Recover outstanding generators or seek reimbursement for items not returned. Determine if DHSES …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesRetirement and Savings Plans Overview – Payroll Manual
… Retirement and Savings Plans Defined Benefit Plans: A … plan, or traditional pension, is an employer-sponsored retirement plan promising a specific monthly payout at retirement, calculated by a formula using your salary history, age, and years of service, offering predictable …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewTown of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Utilization of the Arch Street Yard and Shop Facility (Follow-Up) (2019-F-19)
To determine the extent of implementation of the one recommendation included in our initial report, Utilization of the Arch Street Yard and Shop Facility ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f19.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15-response.pdfDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Expense (Report 2015-S-84 ). Background The New York State Office of Alcoholism and Substance Abuse Services … Fiscal Report (CFR), which is commonly used by several State agencies to monitor and oversee service providers’ … contracts to ensure provider claims did not include State reimbursement for depreciation expenses. We found …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and oversight were … and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling $82,649 … all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents are …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … card charges totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… height. Four components at the Department of Public Works (DPW) building, such as securely-attached mats at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… at the City Hall, such as accessible entrances to restrooms and wheelchair accessible lavatories. 21 components … the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police Station, such as signs with raised lettering and Braille. Recommendation City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… the Police Station, such as a level landing at the top of curb ramps along the accessible route and an accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… complete report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to increase … to programs and services provided at selected Town facilities. Key Findings Of the 865 applicable physical … Assess whether Town of Tonawanda Town officials could take additional steps …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… accessibility at selected facilities. Specifically: 26 components at the Public Operations Center, such as signs … taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … Perform required testing in accordance with New York State Department of Agriculture and Markets regulations and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … Perform required testing in accordance with New York State Department of Agriculture and Markets regulations and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5