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Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Chester – Time and Attendance Records (2017M-287)
… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Village of Millbrook - Financial Operations and Procurement (2018M-135)
… are safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable statutes. Key Findings Village officials did … officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Nelliston - Payroll and Accounting Records (2018M-162)
… Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Utilization of the Arch Street Yard and Shop Facility
… (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed before it was … of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured and at what cost. Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… District financial activities were properly recorded and reported. District officials solicited competition for … bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. … services. Key Recommendations Ensure that cash and other accounts are accurately reconciled and recorded in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… period, 60 purchases totaling $10,306 (15 percent) did not have adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, … 195 purchases totaling $9,686 (51 percent) did not have original receipts. Key Recommendations Require adherence …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Division of Housing and Community Renewal Bulletin No. DH-8
… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). … insurance program, employees may call 1-800-347-6071 or email to [email protected]. … To explain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … the wrong address. Even when the contact information is available, TAB didn’t do all that it could to follow up and … for Fines and Fees,” including NYC Transit’s response is available here …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedPublic School Safety – Incident Reporting and Unauthorized Student Departures
… on violent and disruptive incidents that occur on school property, report those incidents to SED, and develop safety …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresTown of Minerva – Payroll and Cash Receipts (2015M-342)
… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Junius – Supervisor’s Records and Reports (2017M-168)
Town of Junius Supervisors Records and Reports 2017M168
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … district. The Supervisor did not account for revenues and expenditures associated with improvement areas in the …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Lakeland Fire District – Travel and Conference Costs (2013M-145)
… our audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to … necessarily incurred on official District business and did not establish appropriate policies and procedures to ensure that expenditures were properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Chemung County Probation Department – Collections and Disbursements (2016M-10)
… was to examine the Probation Department’s collections and disbursements processes for the period January 1, 2014 … New York State, has a population of approximately 88,000 and is composed of one city, 11 towns and five villages. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Town of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Marbletown – Financial and Capital Planning (2017M-234)
… to determine if the Board established multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the period January 1, 2016 through June …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… of the Universal Pre-Kindergarten providers’ compliance with applicable health and safety regulations is sufficient. … Laws of 1997 to provide all four-year-olds in the State with the opportunity for an early childhood education. UPK … early childhood agencies (eligible agencies) collaborating with school districts comprise a wide range of early child …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… with the late starts and early end times ranged from 10 to 27 percent. In addition, the public was not adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followRochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435