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Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up) (2021-F-13) 30-Day Response
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Report 2017-N-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f13-response.pdfReimbursement of Homeless Shelter Providers - Westhab Inc.'s Coachman Family Center (Follow-Up) (2024-F-1)
To determine the extent of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Report 2020-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f1.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… Purpose To determine the extent of implementation of the three … is responsible for administering motor vehicle laws to promote highway safety, promote proper repairs to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followBank Street College of Education – Compliance With the Reimbursable Cost Manual
… costs that were not adequately supported; $85,899 in fringe benefits that were not allowable by the Manual or were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities using or … radioactive materials were appropriately licensed and inspected; facilities with radiation equipment were registered and inspected; facilities complied with selected licensing …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax … 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, … competition for professional services or the submission of documentation with claims to support competition was …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board provided adequate oversight and management of the District’s financial activities. Key Findings The … The Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law … action. … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed detailed time …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… is not documented by computer. Ensure that tax collections are remitted to the Supervisor in accordance with statute. … …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and although budget amendments were authorized …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine … that leave accruals and payments were calculated correctly for the period June 1, 2015 through March 31, 2017. … five-member Board of Trustees. General fund expenditures for the 2016-17 fiscal year totaled $6.2 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193