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Oversight and Collection of Snowmobile Registration Fees
… of approved snowmobile clubs pay a reduced registration fee of $45, while non-club members pay $100. The Department retains $10 of each fee, and the remainder is dedicated to the Trail Fund and is … database. The Department's snowmobile registration application requires that registrants provide a valid voucher …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesCity of Yonkers – Budget Review (B24-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are … $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … in textbooks, software and equipment in the Yonkers Public School District’s budget. The remaining $4.7 million in …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Town of Stafford – Capital Projects (2024M-17)
… the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board … and accurate accounting records and provide periodic financial reports to the Board. Town officials disagreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17City of Yonkers – Budget Review (B24-6-7)
… revenue of $133.5 million, such as appropriated fund balance, one-time State and Federal funding, and sale of property, to balance its budget. The City could face a total revenue … Recommendations Replace nonrecurring revenue, such as fund balance, in the 2025-26 budget. Develop a plan to address …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Conservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsTown of Bergen – Town Supervisor (2024M-30)
… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required … without oversight. Did not obtain timely reimbursement of $130,000 in payroll expenditures from the Byron-Bergen …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Department of Transportation Bulletin No. DOT-44
… of Transportation instructions for processing the 2024 Call-Out Response Payment. Affected Employees: Employees … be made beginning in Pay Period 6L, paychecks dated 07/03/2024. This payment will be made in a separate check. There is … and ice callouts during the period 11/01/2023 to 04/15/2024 inclusive shall receive a call-out-response payment as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024DiNapoli Announces Sale of General Obligation Bonds
… (2005). The Series 2015A Tax-Exempt Bonds will mature over 30 years. The net proceeds of the Series 2015B … Transportation (2005). The Series 2015B Taxable Bonds will mature over 10 years. Dependent upon market conditions, the … Bonds total approximately $180.3 million and would mature over 20 years. The net proceeds of the Series 2015C …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsTime and Attendance Practices of Selected Employees
… the time and attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual time … observations. Background The MTA provides transportation services in and around the New York City metropolitan area. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesLicensing and Monitoring of Proprietary Schools (Follow-Up)
… utilize its database to identify warning flags of future closures. Key Findings Department officials made significant …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followVillage of Stamford – Claims Audit (2022M-197)
… policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have an …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Village of Quogue – Justice Court (2015M-18)
… manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, and the … that all money received is deposited in the appropriate bank account within 72 hours of receipt, and verify that all … are accounted for on a monthly basis. Ensure that monthly bank reconciliations and accountabilities are performed and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Tioga – Long-Term Planning (2022M-181)
… a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average … Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Nissequogue – Information Technology (2015M-31)
… October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is governed … use of email and the Internet. Adopt, distribute, test and periodically update a disaster recovery plan. … …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Worcester – Claims Audit (2022M-145)
… report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling $601,662 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14City of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … City’s proposed budget also includes the Yonkers Public School District’s (District’s) budget. Our review found the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Village of Ilion – Information Technology (2015M-34)
… was to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system … that, when opened by employees, converted stored Village data into an encrypted, unreadable format. The Village’s … occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Management and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of … were done late or not at all. Furthermore, vehicles that do not receive recommended maintenance may invalidate the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles