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Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were within allowable … limits. Key Recommendations Require the Administrator to compare reported job creation and retention figures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… as of July 31, 2018. The Clerk used her discretion to forgive late fees totaling $5,110 on 184 (or 78 percent) … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period January 1, 2010 …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… fines and fees that are due for parking violations. This audit covered the period from January 1, 2014 to February 4, … and 2018, DOF processed about 20 million summonses with a total value of $901 million and $994 million, respectively. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… report - pdf ] Audit Objective Determine 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 …
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)
… School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … $6,982 is missing or was improperly withdrawn from the ECA and scholarship funds. Collections were not deposited in …
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)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
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) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not …
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
… participant at least annually. Key Findings The Department does not always meet time frames for eligibility …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… system (System). The Department is the lead State agency in the System. Workforce development is particularly critical … recovers from the COVID-19 pandemic downturn. As stated in the 2022 State of the State book, As of Fall 2021, New … higher by some measures than any other state. Employers in some high-demand industries have seen a surge in open …
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
… Common Retirement Fund (Fund) to fellow Chipotle Mexican Grill Inc. shareholders in advance of the company’s annual … Common Retirement Fund Fund to fellow Chipotle Mexican Grill Inc shareholders in advance of the companys annual …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, … The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed … The Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… Public authorities in New York have accumulated $267 billion in debt, the equivalent of $13,487 for every resident in the state, according to a report issued today by New York State Comptroller Thomas … to DiNapoli’s report. Public authorities generally are not subject to many of the oversight and transparency …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key … purposes and properly audited and approved prior to payment. However, the Board could have saved the District … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
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)
… The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was … does not audit claims and has not designated a claims auditor to perform this function. Instead, the Executive … someone independent of the purchasing process as a claims auditor to perform this function. Closely monitor and make …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations