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Village of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims … is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Selected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions … The Program's goal is to reduce the number and severity of crashes, fatalities, and injuries involving commercial motor … vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's activities. The …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programTown of Glen - Water and Sewer Operations (2023M-167)
… whether the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not … or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for accuracy. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Charter School of Educational Excellence – Information Technology (2023M-174)
… Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials … … Determine whether the Charter School of Educational Excellence School Board of Trustees Board and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Audit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … and the Commissioner of Educations Rules and Regulations when certifying students for State …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… working. Ensure that all employees are working the full shift for which they are compensated. Discontinue the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… further developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds … inpatient State beds (about $110,000 per closed bed) into CBS. To document its oversight of reinvestments and services … geographically and for what services. Examples of CBS-supported services via the reinvestment funds include …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… in our initial audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report 2017-N-7 ). About … experiences, and sports/recreation activities when school is not in session. COMPASS services are administered …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followTown of Hempstead – Information Technology Access Controls (2021M-158)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … and those related to acceptable computer use, protection of PPSI, application and network controls, password security, … and indicated that they were in the process of implementing corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… former town clerk of the town of Alexandria was arrested today for grand larceny related to the missing $36,742 in public funds and allegedly pocketing cash paid by residents for fines, fees and surcharges, … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Division of Housing and Community Renewal No. DH-130
… Renewal of OSC’s automatic processing of the April 2024 DC 37 Rent Regulation Services Unit (RRSU) Performance … April 1 to eligible DC 37 RRSU employees based on the 2022 Salary Schedule (currently in effect). Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… structures. The development and implementation of the COA for the SFS allows the State to realize significant benefits: … overview of several components of the COA within the SFS. For more detailed information, refer to the COA Information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesSelected Aspects of Safety and Security in Subway Facilities
… help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the period from September 2019 through … process to adjudicate why the alarm was triggered and what investigatory steps to take. Transit’s EMD is …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesTown of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Catskill – Accounting Records and Reports (2024M-66)
… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66City of Rensselaer – Accounting Records and Reports (2023M-26)
… and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial … and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or … clearly documented and discrepancies, including a variance where the reconciled bank balance for one bank account was …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107