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Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated. Key Findings The City approved $6 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… charges that were inconsistent with the ordinances. Water meter readings were not always reliable during our audit … properly billed in accordance with the ordinances. Ensure meter readings are reliable. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate and comply with … mainframe applications. Key Findings We identified 2,115 overpayments totaling $788,487, which included $55,423 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement … − for public works projects and sidewalk replacement services − that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to properly monitor the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts … home. OPWDD contracts with three entities within the Young Adult Institute Network (YAI Network) to provide FSS in the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… between New York City and the U.S. Department of State (DOS) sets forth the parking program and procedures regarding summonses for plates issued by DOS. DOF maintains its Summons Tracking and Accounts … collections are maximized. Enlist the cooperation of DOS’ Office of Foreign Missions and the New York City Mayor’s …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… certain criminal and civil matters and motor vehicle and traffic violations. Key Findings The Town did not file its … consider including cash balances and budget-to-actual updates for all funds. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Code Enforcement Officer maintained records for all issued building permits. Key Recommendations Establish reserves and include a … Town funds. Issue duplicate pre-numbered receipts for all building permits. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Kent Water District 1 and internal controls over the Tax Collectors financial activ …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… from other funds were not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… assign users within the financial software, and Business Office staff performed incompatible duties without … control. District officials failed to ensure that Business Office staff were billing for various reimbursements due to … Ensure that the Treasurer establishes procedures to bill home districts for foster care children who are enrolled in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury … results in an increase in federal fund cash that will not be immediately disbursed for program purposes and therefore … on the check remittance, indicating to the federal agency what award the refund applies to. Payment Note Box on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasury