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Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88General Schedule/Cycle of Data Availability: Financial Data
… There is a lag between the end of a locality’s fiscal year and when that locality’s reviewed … data becomes available to requesters. The major classes of general purpose local governments – county, cities, towns, … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataVillage of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311XI-A.1.A Separation of Duties – XI-A. Purchasing
… According to the Standards for Internal Control in New York State Government , separation of duties is a basic … According to the Standards for Internal Control in New York State Government separation of duties is a basic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesOtselic Valley Central School District – Procurement (2022M-58)
Determine whether Otselic Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otselic-valley-2022-58.pdfNewark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newark-valley-2022-60.pdfEnvironmental, Social and Governance Report, March 2017
This report reviews the Fund’s ESG milestones and details the process we are following to implement its ESG investment philosophy and strategies.
https://www.osc.ny.gov/files/reports/special-topics/pdf/esg-report-mar2017.pdfEldred Central School District – Building Access (S9-26-1)
… District (District) officials properly manage and monitor building access accounts and devices? Audit Period July 1, … logs during our fieldwork. Understanding the Audit Area Building access controls are essential for enhancing security … teachers, staff and visitors. The District utilizes a building access management system (system) with 252 active …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Drug Rebate Program. The Department developed its own 340B provider list, which contained about 200 Medicaid provider ID numbers. During the audit period, the accuracy of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programState Agencies Bulletin No. 734
… of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of … Affected Employees Employees in positions with titles of Forest Ranger 1 and Forest Ranger 2 who are currently in Bargaining Unit 81 will … of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… our audit was to review the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … The Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is … of our audit was to review the Towns employee compensation and benefits transactions for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Oversight of Child Protective Services (Follow-Up)
… days a year and received approximately 313,000 calls in 2023. If a call is received and OCFS staff determine there is … the failure of a parent or person legally responsible to exercise a minimum degree of care, OCFS will create an intake … plan. The objective of our initial audit, issued January 2023, was to determine whether OCFS effectively oversees …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the process for correcting payments processed against the wrong purchase order when funds are still active. Paying against … The purpose of this section is to provide guidance to Business Units related to the process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderTown of Worcester – Claims Audit (2022M-145)
… and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… a State diesel fuel contract could have saved the Town about $3,000 on these purchases. The Board improperly …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69City of Oswego – Community Development (2015M-108)
… to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Putnam Valley – Purchasing (2013M-193)
… and properly supported by paid bills or receipts. All transactions that we examined were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Rosendale – Justice Court (2014M-232)
… Fund. Key Findings Because the Court clerk controlled all phases of the Court’s cash collection process with little … prepared monthly. Maintain a current and complete list of all bail held and disbursed. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232