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Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… project deliverables and timelines, and then determining if deliverables are acceptable and milestones have been met. … by ITS through April 29, 2019. During our initial audit we found, in general, that ITS was monitoring IT services … terms and deliverables. For 14 of the 20 contracts we reviewed, ITS provided adequate oversight to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followTown of Bolivar – Community Development Block Grant (2013M-353)
… claims for completed work be submitted for approval and payment. Issue checks directly to the contractors for …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices … January 1, 2013 through March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population …
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)
… 15-member Board of Education. The BOCES’ 2015-16 fiscal year budget totals approximately $64.7 million. Key Finding …
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
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … New York, that offers a variety of services to children and adults in the community, including health, fitness, art, … in personal service costs that consisted of staffing for teacher aides in excess of approved staffing ratios, …
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
… (Dowling) is an independent, coeducational college located in Suffolk County. Founded in 1955, Dowling offers … Dowling’s four schools: Arts and Sciences, Aviation, Business, and Education. Undergraduate tuition for full-time … full-time attendance; four students who did not maintain good academic standing; two students who were not credited …
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)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Trustees, governs the Village and is responsible for overseeing the Court’s general management and financial … operations. The Justice Court’s budgeted appropriations for 2013 were $43,284. The Village had one Justice, Robert …
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)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period …
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
… settlement, the plaintiff requests judicial intervention. If the foreclosure process continues, the court will appoint … A judge can also appoint a referee who is not on the list if he/she determines there are special circumstances, and … judge of this decision in writing. Key Findings We found that the court-appointed referees did not always …
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)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. Key Findings District …
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)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 … approximately 100 educational and administrative services to its 15 component school districts and their 15,600 …
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)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November … $21.4 million. Key Finding Officials established adequate payroll processing procedures to ensure that employees were …
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 formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
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)
… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …
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 … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
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)
… financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate … totaling $45,400 by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized … Make 178 personal purchases totaling $19,572 using a Company debit card. These improper transactions went …
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)
… which is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a …
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
… Department enforcement, including on-site compliance reviews or formal Notices of Violation, which may result in … certification that vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for … Impose progressive enforcement actions, such as compliance reviews and formal Notices of Violation, when carriers are …
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)
… mathematical errors totaling $30,258 and did not record customer payments in a timely manner and accurately. The … Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
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 student data to … contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174