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NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… awarded projects in accordance with established guidelines and ensured businesses’ compliance with agreements. Key … with their agreements. We examined 19 project agreements and found: Officials did not verify or confirm the 18 … addition, the Board did not receive project status reports and it did not meet as required. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringMiddle Country Public Library – Treasurer (2015M-291)
… in Suffolk County. The Library, which is governed by an elected five-member Board of Trustees, is a school … district public library that received its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … cap. Key Recommendations Ensure all claims are supported by sufficient supporting documentation. Annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Pleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Hammond Central School District – Payroll (2016M-398)
… records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Personal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient … documentation to provide evidence that it had purchased licenses for these installations. Key Recommendations … software and the total number of installations and licenses purchased. Monitor user activity to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mDansville Central School District – Separation Payments (2016M-102)
… the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Cortland Enlarged City School District - Budget Review (B4-15-12)
… the remaining unassigned fund balance is only $200,000 or 0.4 percent of the ensuing year’s appropriations. The … financing sources and consider reduction in appropriations or increasing other sources of revenue. … Cortland Enlarged …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier … Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117State Agencies Bulletin No. 2128
… to the $300 maximum monthly amount currently allowed for commuter highway vehicle transportation and transit passes. … Beginning in the June 2023 benefit month, the NYS-Ride commuter benefit will include qualified parking expenses. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Pitcairn – Claims Auditing (2024M-69)
… paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 … could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 on these …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings BOCES … stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not deactivate 48 … badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … system in place to maintain a complete and accurate master list of businesses with weighing and measuring devices or … Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include documentation to show the results of the Director’s investigation. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … not develop and implement procedures for price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Town of Allen – Claims Audit (2024M-123)
… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved … corrective action. … Determine whether the Town of Allen Town Town Board Board properly audited and approved …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Audits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsLegal and Regulatory Authority To Do Business
… in New York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification Program Certified …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-business