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Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement … opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCarthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Assessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 through July 31, 2011. Background …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, … 2016. Background The Town of Hoosick, which includes the Village of Hoosick Falls within its boundaries, is located in … and adopt policies and procedures that require employees collecting money to adequately document collections using the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to communicate during a disruption or disaster will affect the timely processing of its business functions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Tompkins Fire District – Board Oversight (2023M-33)
… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of … Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by requiring the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeRensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether … counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… major classifications and depreciated or amortized over the indicated estimated useful lives: Land no … It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life of the component being renovated The original component …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… with the following payment information from the voucher: Vendor ID Vendor Location Vendor Name Bank Code Bank Account Code AP Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities … The Board has not adopted written policies or procedures to monitor its consultant’s performance in administering the … Key Recommendations Establish formal written procedures to monitor the performance of the consultant and …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… of Article 4-C of the Economic Development Law. As a result, any grant opportunity that is published in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… guidance for purchases when competitive bidding was not required. Key Recommendations Ensure that complete and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… by law. Key Recommendations This budget review did not have any recommendations. … The objective of the review was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via the Project Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be set up in the Project Budget Control …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewTown of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24