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Town of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … Establish a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial … records. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Latham Fire Department – Length of Service Awards Program (2016M-279)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… sheets for entrance fees were not accurately completed. As a result, we were unable to determine whether employees …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… HSOR is an SED-approved, not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special education services to children with disabilities who are between three and five years of … for preschool special education services through rates set by SED. The reimbursement rates are based on …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Division of Housing and Community Renewal Bulletin No. DH-119
… the employee’s record was not updated: Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceTown of Olive – Claims Processing and Information Technology (2012M-223)
… internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. Background The … $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents such as receiving reports, quotes, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Parma – Financial Management and Information Technology (2012M-96)
… operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. Background The … of the financial recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key … written disaster recovery plan. Designate an employee who does not work in the Finance Office as the system …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Lackawanna – Network Management and Internal Controls (2021M-215)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented … Determine whether City of Lackawanna City officials properly implemented information …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined purchase prices of …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center. The audit covered the period January 1, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… Budget (OMB) to collect and distribute current information on federal domestic assistance programs. In 1984, the OMB … agencies to provide annual information to GSA and OMB on all domestic assistance programs and activities that are … and Budget to collect and distribute current information on federal domestic assistance programs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedTown of Otto – Town Clerk and Tax Collector (2012M-214)
… 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a … an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town … have not been refunded to the appropriate taxpayers or banks. The Board failed to provide oversight including …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… to support efforts were made to obtain the best price. None of the 10 professional service providers we …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Generally, the State pays for expenses incurred when an employee travels on official State business. In some instances, these expenses … liability can be substantial. This generally occurs when an employee travels repeatedly to the same location over an … Generally the State pays for expenses incurred when an employee travels on official State business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… not consecutively numbered between monthly abstracts. One abstract with no supporting claim detail was signed by four …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Compliance With Special Education Regulations for the Provision of Services
… To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special … students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for and … such students. Specifically, the Regulations require that DOE arrange for the placement of eligible students in special …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-services