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Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… accurately paid employees and properly maintained employee leave accruals.  Key Findings  Town officials did … the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual … accurately paid employees and properly maintained employee leave accruals …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… officials properly procured, monitored and accounted for diesel and gasoline fuel.  Key Findings  Town officials … Town officials properly procured monitored and accounted for diesel and gasoline fuel …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27

Utica Academy of Science Charter School – Purchasing (2015M-71)

… of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period July 1, 2013 … 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is … Utica Academy of Science Charter School Purchasing 2015M71 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, … in St. Lawrence County. The District, which operates one school with approximately 400 students, is governed by an … HermonDeKalb Central School District Segregation of Duties 2016M35 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Circle of Friends – Compliance With the Reimbursable Cost Manual

… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … State Education Law, SED establishes reimbursement rates for special education providers based on financial … the provider's reported expenses must comply with the guidelines specified in the RCM. For the fiscal year ended …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manual

City of Rome – Solar Power Purchase Agreements (2015M-290)

… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

Criminal History Background Checks of Unlicensed Health Care Employees

… Purpose To determine if the Department of Health (Department) effectively oversees and monitors efforts by Nursing Homes, Adult Care Facilities (ACF), and Home Health Care (HHC) providers to adequately safeguard patients … To determine if the Department of Health effectively oversees and monitors efforts by Nursing …

https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employees

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… Purpose To determine whether the State Education Department’s (Department) monitoring of the … in the State with the opportunity for an early childhood education. UPK provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that promote their social-emotional, …

https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… Purpose of Audit The purpose of our audit was to determine if adequate internal controls were maintained … Not all department heads signed employee time records to document their approval. Key Recommendations Establish … time records. Require department heads and supervisors to document their approval of time records. …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Audit of the Tuition Assistance Program at Mercy College

… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … postsecondary institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and Yorktown Heights.  It … To determine whether Mercy College complied with the Education Law and the Commissioner of Educations Rules …

https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-college

Controls and Accountability of Court, Trust and Bail Funds

… miscellaneous funds. Finance's Court Assets Department is responsible for the accounting of these moneys and …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-funds

Assessment and Collection of Selected Fees and Penalties (Follow-Up)

… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow

Village of Argyle – Water Billing and Collections (2023M-148)

… (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings  Officials did not provide adequate oversight of water billings and collections. As a result, delinquent … revenue. The Clerk-Treasurer did not maintain adequate water billing and collection accounting records. The …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … approved payments without having sufficient documentation to support the expenses were appropriate and increased the … or improper transactions.  Key Recommendations  Adhere to the Company’s accounting manual.  Ensure all disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Selected Aspects of the Motor Carrier Safety Assistance Program

… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The Program's … a traffic citation. Key Recommendations Actively monitor carrier compliance with the requirements for certification … vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for those with poor safety …

https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program

Charter School of Educational Excellence – Information Technology (2023M-174)

… a comprehensive information technology (IT) contingency plan.  Key Findings  The Board and officials did not … it from unauthorized access or develop an IT contingency plan. As a result, there was an increased risk of … job responsibilities.  Develop a written IT contingency plan.  School officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Audit of the Tuition Assistance Program at Plaza College

… and degree programs in business, technology, and allied health. Plaza serves approximate 800 students and …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-college