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Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… our audit was to examine the Authority’s claims auditing and cash receipts processes for the period October 1, 2015 … with Authority bylaws. The Board did not adopt policies and written procedures for the Authority’s cash receipt … transactions in the financial software, preparing and making bank deposits and preparing bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, … and/or fragmentation among these programs and services. The audit covers the period July 2018 through December 2021. …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… a statement on behalf of the New York State Common Retirement Fund (Fund) to fellow Chipotle Mexican Grill Inc. … an independent audit of the company’s practices related to civil rights, racial equity, diversity and inclusion, and how …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116NYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… has directed staff to prohibit all new investments in Russian companies and to review the New York State Common … “While American sanctions already prohibit investments in many Russian companies, I believe it is prudent to freeze purchases in all Russian companies due to the situation’s …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively … manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not … funds, creating taxpayer inequities. Key Recommendations Use realistic sales tax revenue estimates when developing …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing Education Services – … employment services for individuals with a disability. The audit covered the period from April 2017 through December … general population over the past decade, they decreased in 2019 just prior to the COVID-19 pandemic. Nevertheless, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of Education (Board) … action. … Determine whether the Smithtown Central School Districts District Board of Education Board ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of … Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near … the Law’s requirements. Every motor carrier, as defined in the Law, must enroll in the Program, comply with its …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed … and did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, … the residents of the Bayport-Blue Point School District and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to ensure that private funds are reported to the New York State Education Department and the Office of the State …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … when making purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111