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Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… to the contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification language … page is attached . The Comptroller approval may be in the format of a wet signature, a signature stamp, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageArkport Central School District – Network Access Controls (2021M-162)
… report - pdf ] Audit Objective Determine whether Arkport Central School District (District) officials ensured network … Determine whether Arkport Central School District District officials ensured network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… report - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials … Determine whether Honeoye Falls Lima Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Schroeppel – Cash Disbursements (2014M-296)
… reconciliations. Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or contract with an independent public accountant to audit, … payroll process. Annually audit the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Andover – Water and Electric Cash Receipts (2019M-152)
… complete report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited … timely and accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found … adequately segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Laurens Fire District – Financial Activities (2021M-43)
Determine whether the Laurens Fire District District Board of Fire Commissioners Board established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Carmel - Procurement (2019M-179)
… policy does not provide a clear method for procuring professional services. The Town procured professional … methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for … Town officials and employees obtain the required number of proposals or quotes for purchases or competitively bid …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… user accounts examined. Provide information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyMorristown Central School District – Information Technology (2021M-137)
… District (District) officials adequately managed network user accounts and developed an information technology (IT) … District officials did not adequately manage network user accounts or develop an IT contingency plan that details … written procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Village of Arkport – Water Fund Financial Operations (2020M-45)
… Board did not properly segregate water billing and duties or establish compensating controls. Late penalties were not … of accounting. Segregate the Treasurer's financial duties or establish compensating controls, such as providing … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Tyre - Long-Term Planning (2019M-61)
… Board did not develop: Comprehensive multiyear financial or capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Milford Central School District – Fund Balance Management (2022M-94)
… report - pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education … Determine whether the Milford Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of … We performed certain procedures, which were agreed to by DMV, to ascertain the expenses it incurred in administering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleHoosic Valley Central School District - Financial Management (2018M-238)
… which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 through 2017-18. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. … and ensure exemptions are granted after the new owners apply. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215