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West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… receipts and itemized deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCity of Mount Vernon – Budget Review (B21-6-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon … balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees … are unsupported and could be overestimated. Appropriations for overtime, health insurance, retirement, contingencies, …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Ethics Oversight (2020-MS-1)
… of ethics. Key Recommendations Ensure all GML requirements are met. Ensure ethics training is provided for all Ethics … filers file complete and timely disclosure statements that are carefully reviewed for potential conflicts of interest. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Post Retirement Reporting
… the Post Retirement Reporting Page is available in Retirement Online if you: Still use legacy reporting; or … 2024. (Note: Once you’ve used enhanced reporting for a full calendar year, you will no longer be required to use the … you do not have retirees to report. Use our help desk form . From dropdown menu, select Post Retirement Reporting . …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain … underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken … an individual motorist. For customers without E-ZPass who do not have sufficient cash to pay the toll at a TBTA gated … analysis and the limited data to support it, it is unclear how rigorously TBTA has examined the options related to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… revenues, and fiscal practices that obscure the level of spending," DiNapoli said. "If revenues continue to fall … The state faces substantial reductions in federal aid for health care and other programs if proposed changes in … findings in the report : The Financial Plan indicates that spending from State Operating Funds will rise 2 percent this …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. … The Finance Department, which manages and accounts for the City’s financial resources, reported cash receipt collections of approximately $4.6 million for the 2012-13 fiscal year. Key Findings Because City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six … and enrollment information is transmitted from NYSOH to the Department’s Medicaid claims processing and payment … very little of the overpayments from the initial report have been recovered . Department officials stated that …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… a population of approximately 3,400. The Town is governed by an elected five-member Town Board, which consists of the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … not have an established monitoring and oversight process for user access management of Division systems and is not …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly … of Marion Town Board provided adequate oversight of the Justice Court Court to ensure cash collections were properly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the Justices’ records. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Security and Effectiveness of the Department of Labor’s Unemployment Insurance System
To determine whether the Department of Labors Department Unemployment Insurance System is secure operating effectively and available to continue critical p
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. … fiscal year ended May 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the … laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient compensating controls to …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… $3,743. The former Director and her husband also did not pay $4,657 for the trips which they participated in. The …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law. The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The Department of Motor Vehicles (Department) is responsible for overseeing the Article 19-A Program (Program) and …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-follow