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Town of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fVillage of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Evans – Employee Benefits (2024M-53)
… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53City of Yonkers – Financial Operations (2017M-119)
… of approximately 200,000. The City, which is governed by an elected seven-member City Council, was given … ending 2015-16, nonspendable fund balance was overstated by approximately $4 million. The City did not perform …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Shandaken – Payroll (2013M-201)
Town of Shandaken Payroll 2013M201
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … by the boards of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesDiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… unnecessary payments likely contributed to significant waste and a missed opportunity to recover the nearly $300 … of HMS’ payment reviews likely contributed to significant waste and a missed opportunity to recover improper payments. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according … is administering the City Fighting Homelessness and Eviction Prevention Supplement CityFHEPS program according to …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsTown of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board consists … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act (DASA)
https://www.osc.ny.gov/files/local-government/audits/pdf/eugenio-maria-de-hostos-charter-271.pdfSelected Aspects of Bus Procurement
… provide bus service. In 2008, the MTA established its Regional Bus Operations to consolidate the maintenance and transportation operations into one organization. Regional Bus Operations maintains a fleet of about 5,585 … totaling about $228 million. Key Recommendations Require Regional Bus Operations executive management to identify and …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementComptroller DiNapoli Releases Municipal Audits
… Court and Trust , Village of Scottsville and the Town of Ulster . “In today’s fiscal climate, budget transparency and … auditing process. High Falls Water District – Water Fees (Ulster County) The district’s internal controls over billing, … monitor the budget throughout the year. Town of Ulster – Fire Protection Services (Ulster County) The town …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period … did not have written procedures for reconciling the water processed by its water system and purchased from the Village with the water … Town of Monroe Water System Accountability and Electricity Cost Savings …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Security and Effectiveness of the Department of Labor’s Unemployment Insurance System
… of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue … and merge State agencies and streamline services. ITS is responsible for providing centralized information … and the Enterprise Information Security Office (EISO) is responsible for oversight and coordination of security …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemTown of Saugerties – Claims Auditing (2024M-144)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for an adjusted invoice. This process will result in a new voucher for the agreed upon amount. Select ChartFields …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingOrchard Park Public Library – Audit of Claims (2016M-191)
… period January 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191XIII.10 Overview – XIII. Employee Expense Reimbursement
… This section provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For example, an … This section provides Agencies with guidance on how to process a refund owed to the State by an employee using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125