Search
Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has … from March 4, 2019 to July 23, 2021, we identified 3,518 fuel transactions, totaling $101,700, within 2 miles of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCollection of Lease and Permit Revenues
… Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Minetto – Information Technology (2022M-9)
… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology … local user accounts and permissions. As a result, four of 10 computers had unneeded and unused local user accounts. … written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Determination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of … applications are processed through SUNY’s Application Service Center, which verifies that applicant information is … and tuition charges. The Residency Policy also establishes proof of residency requirements. To be considered a State …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… method, the State will not report depreciation expense for roads and bridges but will capitalize all costs that add …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not practicably … asset (such cost is considered a part of the cost of the new capital project). The cost of relocating a facility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… STIP investment earnings (STIP interest) to participating funds is governed by §98-a of the State Finance Law which … on any moneys invested “shall be credited to the fund or funds from which such moneys were invested, provided, … or are appropriated.” Temporary Loans and Agency Requests for Interest Earnings Each year the Enacted Budget includes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsTown of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Village of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Richmondville – Disbursements (2012M-178)
… made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health … that someone outside of the payroll process verifies that all employees are paid at documented Board-approved pay rates … the Clerk-Treasurer and her two Deputies cannot perform all functions within the financial software for non-payroll …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Lewiston – Purchasing (2013M-45)
… Recommendations Review and update the procurement policy on an annual basis to ensure that it continues to meet the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Middlebury – Purchasing (2013M-212)
… 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately … the highway fund. Key Findings We tested purchases made in 2012 from five vendors totaling $100,943 for compliance … noted that the Town could have saved approximately $1,167 in 2012 had the fuel been purchased from the State contract …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Implementation of the Security Guard Act
… About the Program Article 7-A of the General Business Law – referred to as the Security Guard Act (Act) – requires …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Corning – Procurement (2020M-93)
… for the mowing contract. Appendix B includes our comment on the issue raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. The amount …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditAdministration of Self-Insured Workers’ Compensation Plans
… 2015 to June 30, 2018. About the Program Every year, tens of thousands of New Yorkers suffer an injury or occupational illness … and are required to buy insurance against the cost of occupational injury and illness by using a private …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plans