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Procurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - County of Cortland
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/cortland-county.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - County of Broome
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/broome-county.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - Town of Amherst
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/amherst-town.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - City of Albany
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/albany-city.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64)
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s64.pdfCity of Glens Falls – Financial Condition (2013M-150)
… Although we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus … make the City at risk of becoming susceptible to fiscal stress if the declining trends are allowed to continue. City …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfTown of Covington – Tax Collection Remittance (P1-24-24)
… as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Clarendon – Justice Court Operations (2013M-362)
… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January … The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, which comprises the … The purpose of our audit was to review the processes and procedures for the Courts financial operations for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362East Aurora Union Free School District - Procurement (2023M-125)
… Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not … Free School District District officials procured goods and services in a competitive manner …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Monitoring of Air Quality (Facility Permits and Registrations)
… whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain … the Department of Environmental Conservation (Department) is to conserve, improve, and protect the State’s natural … and permitting processes. Permit or registration type is based on a source’s potential to emit air contaminants. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsTown of North Elba – Cash Collections (2020M-49)
… Clerk and departmental collections were properly accounted for and deposited. Key Findings The Clerk did not deposit … Clerk and departmental collections were properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Contract Advisory No. 4
… the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have multiple … Chapter XI, Section 2 - Comptroller Approval of Contracts and General Contracts Processing . Contracts Subject to OSC … Audit ID in the SFS will change (because the Business Unit and/or Department ID will change) this will NOT require a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideTown of Machias – Supervisor’s Financial Duties (2021M-98)
… and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely … Prepare and file the annual financial report with OSC as required. Town officials generally agreed with our recommendations and indicated they are taking …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the … 1, 2013 through March 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population … The purpose of our audit was to examine the Clerks operations for the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Cost Reporting of Programs Operated by Gateway-Longview, Inc.
… details of the charges. Gateway routinely entered into business transactions with companies affiliated with members … program-related; and expenses for ineligible items such as food, flowers, personal expenses and gifts for staff. These … Board of Directors that pertain to the related-party business arrangements. Based on these actions, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incVillage of Altamont – Justice Court Operations (2016M-199)
… were not always prepared. Key Recommendations Ensure that all collections are deposited within 72 hours of receipt. …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Oxford – Justice Court Operations (2013M-219)
… Audit The purpose of our audit was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of … Village of Oxford Justice Court Operations 2013M219 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219