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City of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Division of Housing and Community Renewal Bulletin No. DH-112
… for processing the 2020 RRSU Over40 Comp Time II Cash Out. Affected Employees Employees in the Rent Regulations … who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background Pursuant to a side …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-112-2020-rrsu-over40-comp-time-ii-cash-outCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … for the 2011 and 2012 fiscal years were approximately $67.2 million and $69.9 million, respectively. Key Findings From …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Citizens Hose Company (Company) provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… adequate controls to safeguard information contained in the network and financial system. Personal Internet use …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyDivision of Housing and Community Renewal Bulletin No. DH-104
… for processing the 2019 RRSU Over40 Comp Time II Cash Out. Affected Employees Employees in the Rent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58School of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York … programs. The school’s enrollment has grown to over 2,200 students in the creditbearing programs and each year …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental Conservation (Department) has effective … and pursue parties responsible for the contamination of inactive hazardous waste sites. This audit covers the … as the State Superfund Program, in New York. The purpose of the Program is to identify, investigate, and remediate …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryWilliamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the … January 13, 2016. Background The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, … adhered to good procedures for processing and verifying payroll payments. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures for the period …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … for someone independent from the recordkeeping function to verify that funds were deposited into a District bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 through May 18, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesWheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through November 23, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … Island Association for AIDS Care, or LIAAC). Of about $2.3 million that the Institute paid to LIAAC during the year …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsEnlarged City School District of Troy – Leave Accruals (2014M-144)
… leave accruals in accordance with employment contracts or collective bargaining agreements for the period July 1, … in accordance with the employee’s employment contract and/or CBA. We also found District officials established controls …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Enterprises (MWBEs) and processed agencies’ annual MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the Governor and the Legislature … from January 15, 2011 through February 27, 2015. However, MWBE certifications and re-certifications were reviewed for …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management … Background The Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services is a governmental entity …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial