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Town of Ephratah – Accounting Records and Reports (2022M-138)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report … that included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… Objective To determine the extent of implementation of the 10 recommendations … initial audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report 2017-N-7 ). About the … necessary to succeed in employment. COMPASS provides young people enrolled in grades K–12 with academic support, arts, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followVillage of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… of our audit was to examine the Village’s cash receipt and disbursement practices for the period June 1, 2013 … is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is governed … for the 2014-15 fiscal year for the general fund and water fund total approximately $346,700. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Downsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire Districts District Board of Fire Commissioners Board ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Operational Training and Medical Assessments of Train Crews (Follow-Up)
… report, Operational Training and Medical Assessments of Train Crews (Report 2016-S-26 ). About the Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation that operates North …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Southside Academy Charter School - Enrollment and Billing (2019M-70)
… districts a total of $27,389. The School does not have a good process in place to identify changes in residency, and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Operational Training and Medical Assessments of Train Crews (Follow-Up)
… bus and subway service within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that … a single rapid transit line on Staten Island, which runs from the St. George Ferry Terminal to the southern terminus at the Tottenville …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash … adequate internal controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices … January 1, 2013 through March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Selected Aspects of Safety and Security in Subway Facilities
… help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … process to adjudicate why the alarm was triggered and what investigatory steps to take. Transit’s EMD is … open longer than the established response time and what corrective actions are required to decrease the time. …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… for the next capital program and being transparent about how and why they were chosen will be key for … from $57.8 billion to $92.2 billion, with a midpoint of about $75 billion. But whether the MTA’s capital program … target of 13% of revenue, the Authority could issue about $12 billion in debt. A high-end debt burden target of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the … EUI reduction reported was 14.4%, and when committed projects (incomplete) are added, the reduction in EUI is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … fiscal years and the current AFR was overdue as of August 9, 2024. The Clerk-Treasurers did not file periodic payroll …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly … written guidance. Town officials: Procured diesel and gasoline fuel totaling $117,720 without competition. Did not … properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Rensselaer – Accounting Records and Reports (2023M-26)
… a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting records, …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-1112024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewFairview Fire District – Payroll and Leave Accruals (2024M-96)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported. Key Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96