Search
Financial Oversight of the Advantage After School Program (Follow-Up)
… Program The Office of Children and Family Services (OCFS) is responsible for administering the Advantage After School … and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … and may operate up to two Program sites within the same region. As of September 1, 2018, OCFS reported having …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… or terminal; prepare trains for road service and switch cars in the yards; and learn the components of a train and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followImplementation of the Dignity for All Students Act (Follow-Up)
… of the three recommendations included in our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the Program New York State’s … 15,826 incidents statewide under DASA. Our initial audit report, which was issued October 13, 2017, evaluated the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… report, Operational Training and Medical Assessments of Train Crews (Report 2017-S-71 ). Background The … unit, reporting to Transit’s Department of Subways. Train crews consist of two members: a Locomotive Engineer … or not graded. Because these tests cover knowledge of safety issues and how to respond in situations that may delay …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followTown of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets and fuel inventories for the … The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer … business – some of which he paid with the Company’s debit card – and used Company funds to help purchase a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … The Board has adopted purchasing, investment, and code of ethics policies, as required by statute. The Board … Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Board with monthly reports that include an accounting of all cash receipts and disbursements, cash balances and …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Village of West Hampton Dunes – Financial Operations (2013M-390)
… and appropriations and carefully monitor budgets to prevent the recurrence of annual operating deficits. Review …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of Henrietta – Financial Management and Purchasing (2013M-208)
… member’s business. Carefully review, with consultation from the Town’s counsel as appropriate, the status of …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Village of Northville – Joint Youth Activity Program (2016M-339)
… $37,000 for fiscal year 2015-16. Key Findings Bank statements and reconciliations were not provided to the … to the Treasurer for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper review of the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339City of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the … The City of Corning is located in Steuben County and has a population of approximately 11,000. The City is …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Town of Minerva – Payroll and Cash Receipts (2015M-342)
… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Marbletown – Financial and Capital Planning (2017M-234)
… through June 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. The Town, which is governed by a Town Board, had budgeted appropriations for … the Town’s operational and capital needs, including the replacement of vehicles and equipment, infrastructure or the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Village of East Rockaway – Justice Court Operations (2017M-206)
… Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Deerpark – Real Property Tax Collections (2017M-277)
… adequate controls over real property tax collections for the period January 1, 2016 through July 19, 2017. … population of approximately 7,900. Budgeted appropriations for 2017 totaled approximately $5.1 million. Key Findings The … The Town Clerk did not retain sufficient documentation for tax payments dates. The Town Clerk did not prepare daily …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Chester – Time and Attendance Records (2017M-287)
Town of Chester Time and Attendance Records 2017M287
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287