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Town of Fort Covington - Justice Court Operations (2018M-234)
… Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings … Determine whether the Town Justices collected recorded and reported all fines fees and bail accurately and made bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Annual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate … its assessable expenses related to its administration of Article 25 of the Agriculture and Markets Law. Our audit … To determine whether the Department of Agriculture and Markets had adequate procedures in place …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016State Comptroller DiNapoli Releases Analysis of Enacted State Budget
… 2019-20 Enacted Budget includes actions to manage spending and generate nearly $1 billion in additional revenue this year, while providing increased funding for education, health care and mass transit, according to a report released today by … 201920 Enacted Budget includes actions to manage spending and generate nearly $1 billion in additional revenue this …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which … former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Ticonderoga – Financial Records and Reports (2015M-301)
… of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, … The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is … The Supervisor’s clerk did not maintain complete, accurate and timely accounting records and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 through … The Town of Plainfield is located in Otsego County and has a population of 915. The Town is governed by the Town Board, which is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … expressive/ aesthetic, physical, cognitive, linguistic, and cultural development. The early childhood agencies … school districts comprise a wide range of early child care and education providers, including: day care centers, nursery …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsTown of Ballston - Water Fund Financial Operations (2023M-60)
… result, delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, and meters were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and … 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. … Village of Homer Purchasing and Credit Cards 2017M112 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… risk its assets could be lost, stolen or misused without detection. The Board of Trustees (Board) did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15 ). About the … was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Educational Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES … plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building … 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-2023mVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… complete report – pdf] Audit Objective Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES ontario seneca yates cayuga wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … used the same construction management company since 2004 and bond counsel since 2002. Because officials did not always … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Town 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-33Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 45 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… Determine whether Village of Lynbrook (Village) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. Of the 35 total individuals we tested … B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14