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City of Long Beach – Budget Review (B23-7-3)
… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Silver Creek – Capital Projects (2017M-31)
… through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County … not develop a long-term plan that evaluated the sewer or water capital projects’ financial impact on the annual …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s … 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … million to the County Treasurer in April 2024 instead of paying three separate required payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $912,000 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fForensic Audit of Dual Employment Approvals and Conflicts
… Metropolitan Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … we found that the MTA and its agencies had 78 employees who were dually employed and earning more than $10,000 from …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… properties required garbage fee assessment and/or billing updates during our audit period, the Assessor had not updated … impact appears immaterial, not making the necessary updates for these properties will result in continued …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Use, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … was identified in a resident of a long-term care skilled nursing facility in King County, Washington. The patient died … Electronic Response Data System (HERDS); and nursing home surveys. Most health care-associated infection outbreaks …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataVillage of Pulaski – Selected Village Operations (2013M-142)
… audit was to review the water system improvement reserve, claims, annual audits and information technology for the … of the reserve. The Board did not effectively audit all claims under its jurisdiction because it only reviewed the … back-up copies of data are not stored in a secure off-site location. Key Recommendations Ensure that due care is taken …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of St. Johnsville – Records and Reports (2015M-1)
… of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 … Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting records. Interfund loans were not accurately recorded. The Clerk-Treasurer did …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203City of Long Beach – Budget Review (B22-7-4)
… appears insufficient. City officials did not include cash flow projections with the proposed budget. Although not … is adopted. … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Key Findings The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259West Seneca Fire District #4 – Procurement (2020M-52)
… interest of the District, purchases not required to be bid and professional services. Ensure written quotes are …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s … 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… contracting agency must notify the vendor when reassigning a contract to another agency or department. Where a … A copy of the notification to the vendor must be included in the procurement record submitted to OSC when processing … the original agreement that: modifies the Expire Date in SFS to be the day prior to the effective date of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsOversight of Information Technology Consultants and Contract Staffing
To determine if the Office of Information Technology Services is adequately monitoring information technology services procured from consultants and
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingSelected Aspects of the Pay for Success Program
… (high-risk parolees) released to either the New York City or Rochester areas. Highrisk parolees are identified based on a clinical assessment instrument which helps determine an … impact is to be evaluated using a randomized, controlled trial design, whereby eligible inmates are randomly selected …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable … Instead, expenses were reimbursable on the basis of PMA’s actual cost. However, the contract extension, which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses