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Village of Kaser - Refuse User Fees and Records (2018M-97)
… substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support for the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer served from June …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Manchester - Board Oversight and Information Technology (2018M-39)
… complete report - pdf] Audit Objective Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure that resources were used effectively. Ensured that the Town’s information technology assets were adequately …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees … OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… (Department) adequately ensures automotive service, sales, and salvage facilities are registered, and follows up on consumer complaints and takes enforcement action as necessary for violations. The … Motor Vehicles adequately ensures automotive service sales and salvage facilities are registered and follows up on …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and provided the required services under its Supported … furnishings. Clients who need additional services, such as mental health services, receive them through other programs. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… 6, 2017. Background The Institute’s stated mission is to protect and promote the health of New York State’s diverse population through disease surveillance and the provision of quality prevention, … expenses in the risk assessment process to determine what costs to review during the on-site fiscal review; …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all wireless … service providers (Providers) and devices subject to the Public Safety Communications Surcharge (Surcharge) are … To determine if the Department of Taxation and Finance has adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our initial … report Reporting on Foreclosure of Real Property Funds Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued … accounts Key Finding Finance officials have made progress in correcting each of the problems we identified. Of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… The purpose of our audit was to examine oversight of the Program’s financial activities for the period January 1, 2015 … October 31, 2016. Background The Champlain Joint Youth Program is a joint activity established among the Villages of … the three directors are collectively responsible for the Program’s day-to-day program administration. Program …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… federal funding cuts cloud the horizon. Yet, there are no plans to add to our reserves, leaving the state with little … is among the factors leading to projected budget gaps in future years. The state has also collected $10.9 billion in …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and … 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were … not properly receipted, recorded in the accounting records or deposited timely. Employees’ leave accrual balances were …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Division of Housing and Community Renewal Bulletin No. DH-94
… Services Unit (RRSU) and includes the 2016 RRSU Salary Schedule , the 2017 RRSU Salary Schedule and the 2018 RRSU … dates and check date: Pay Cycle/Pay Period Type 2016 Payment Effective Date 2017 Payment Effective Date 2018 Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilDivision of Housing and Community Renewal Bulletin No. DH-93
To notify agencies of an automatic dues increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … public benefit corporation that was established to plan and undertake urban renewal projects in the Village … The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution to the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196