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Town of Wellsville – Budgeting (2021M-112)
… improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board … the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Oversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for … To determine whether the Office of Addiction Services and Supports OASAS properly monitored residential …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesImplementation of the Security Guard Act
… The Department is also required to maintain a computerized registry of all security guard registration applicants, … are issued registration cards, and maintaining an accurate registry of security guard applicants. The Department lacks …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Village of Delhi - Disbursements (2019M-204)
… including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former Clerk-Treasurer issued … including payroll were for proper purposes and supported …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Carmel - Procurement (2019M-179)
… policy does not provide a clear method for procuring professional services. The Town procured professional … methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for … Town officials and employees obtain the required number of proposals or quotes for purchases or competitively bid …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179DiNapoli Releases Analysis of Executive Budget
… 2020-2024 capital program, although funding sources are not identified. The budget recommends presenting a $3 …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetOversight of Adult Protective Services Programs
… unable to meet their essential needs (e.g., food, shelter, clothing, medical care); are in need of protection from …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsTown of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Administration of Self-Insured Workers’ Compensation Plans
… Bridge and Tunnel Authority. The audit period was from July 1, 2015 to June 30, 2018. About the Program Every … New York State must provide workers’ compensation, and are required to buy insurance against the cost of occupational … of the three self-insured agencies administers its own plan and uses its own procedures for processing claims, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown of Saranac – Payroll (2014M-289)
… over payroll for the period January 1, 2013 through July 31, 2014. Background The Town of Saranac is located in … over payroll for the period January 1 2013 through July 31 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Mooers - Procurement (2020M-55)
… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 … not procured in accordance with statutory requirements. Of the 15 purchase and public works contracts totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the required … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees did not record their work time in a … The purpose of our audit was to examine the Towns internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of … The purpose of our audit was to review the Towns purchasing process for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Berne – Procurement (2014M-147)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through February 28, 2014. Background The Town of Berne is located in Albany County and has a population of … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Town of Byron – Procurement (2024M-11)
… for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Airmont – Claims Auditing (2024M-1)
… to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Village of Horseheads – Collections (2023M-169)
Determine whether Village of Horseheads Village officials properly recorded and deposited collections timely and intact
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169