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Operational Training and Medical Assessments of Train Crews (Follow-Up)

… Objective To determine the extent of implementation of the five recommendations included in our initial report, … new to these positions are required to pass a medical assessment at a Medical Assessment Center (MAC) and periodic …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-follow

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… included in our initial report, Operational Training and Medical Assessments of Train Crews (Report   2017-S-71 ). … one of the MTA’s constituent agencies, operates bus and subway service within the City of New York. Staten Island … consist of two members: a Locomotive Engineer (Engineer) and a Conductor. Induction Training is required for all …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-follow

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)

… initial audit report,   Maximizing Drug Rebates for Health and Recovery Plans   (Report   2017-S-61 ). About the Program … behavioral health needs began to be enrolled into Health and Recovery Plans (HARPs). HARPs are a type of managed care … recipients age 21 or older with serious mental illness and/or substance use disorders. We issued our initial audit …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-follow

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Caton is located in Steuben County and has a population of approximately 2,200. The Town is … Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Town of Owasco – Financial Management and Procurement (2021M-70)

… (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. Determine …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6

Town of Huntington – Payroll and Legal Services (2013M-28)

… The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board … consists of five elected officials, the Town Supervisor and four Board members. Total Town expenditures for the year …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28

College of Nanoscale Science and Engineering – Network Security Controls

… security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the … unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 through … The College is a global education, research, development and technology operation resource dedicated to preparing the …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Small Businesses and the Economic Recovery: Work in Progress

… in the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses with less than … report facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small … have been significant improvements in several sectors, and applications for new businesses are surging, which bodes …

https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progress

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …

https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-follow

Town of Springfield – Accounting Records and Reports (2020M-175)

… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Village of Albion – Water and Sewer Rents (2013M-108)

… accurate. The water clerk did not deposit moneys intact or timely or issue duplicate receipts to provide accountability for … collection, recording, depositing and adjusting duties or implement compensating controls. Ensure that master meter …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… the internal controls over the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 … provisions of the New York State Public Housing Law and regulations prescribed by the Federal Department of Housing and Urban Development. Operating expenditures for the 2014 …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Madison County - Claims Audit and Payment Process (2019M-142)

… Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Town of Smithville - Annual and Claims Auditing (2020M-41)

… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s … budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189