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County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Otsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, … Otsego County Cost of Temporary Housing 2015M97 …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Putnam County – Probation Department Collection of Revenue (2014M-5)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … October 16, 2013. Background Putnam County consists of six towns and three incorporated villages and has a population of approximately 99,600. The Legislature comprises nine …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Town of Alabama – Town Clerk Operations (2013M-369)
… The Town is located in Genesee County and is governed by a five-member Town Board. The Town’s 2013 general, …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Operational Training and Medical Assessments of Train Crews
… fit; and periodically monitored train crews forcontinued medical fitness. The audit period covered from January 1, … every three years. Train crews are also required to pass a medical assessment prior to assuming new responsibilities, and undergo periodical medical assessments every two years for Train Operators, and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has … that money provided to selected community organizations is spent in accordance with program guidelines and whether these controls are functioning as intended. The audit covers the period November 15, 2012 through …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDepartment of Taxation and Finance: Personal Income Tax
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of Red Hook - Financial Condition (2018M-171)
… From January 1, 2013 through December 31, 2017, the general fund’s year-end fund balance increased from $292,780 … a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance will be used and replenished. …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… [read complete report - pdf] Audit Objective Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168City of Binghamton - Water System Cybersecurity (2018M-152)
… threats. Prevent or monitor public disclosure of information that could jeopardize the water system. … better safeguard the water system. Prohibit the disclosure of information that can jeopardize the system and monitor for … our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of East Otto - Information Technology (2018M-156)
… Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Ballston Spa - Financial Condition (2017M-256)
… financial condition. Key Findings The Treasurer did not maintain accurate accounting records and failed to file required annual financial reports for the last four … Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Clarkson - Justice Court Operations (2018M-57)
… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded, … tickets. As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Reporting and Utilization of Bias Incident Data (Follow-Up)
… four recommendations included in our initial audit report, Reporting and Utilization of Bias Incident Data, issued … Department (NYPD) is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for … Audit/Report of Interest New York City Police Department: Reporting and Utilization of Bias Incident Data (2014-N-2) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … Assistance (Office) had sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and thereby comply …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsSelected Aspects of the Paratransit Call Center Operations
To determine whether the contractor operating the MTANew York City Transits Paratransit Call Center was in compliance with the terms of its contract and if n
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services … to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide Interoperable Communications Grant awards to … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsImplementation of the Dignity for All Students Act
… district policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material … July 1, 2013 defined cyberbullying and added requirements for investigating and reporting alleged incidents. The …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-act