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Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate approval and oversight of the revolving … funds were used for the approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Hampton – Justice Court Operations (2013M-305)
… properly account for bail money held by the Court or submit the required monthly reports to JCF in a timely … held. Remit all unidentified moneys to the Supervisor, or JCF, as appropriate. Ensure that all monthly reports are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… levels, leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Otsego 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. 180
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide information about a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsSodus Central School District – Software Management (2022M-64)
… necessary and authorized software was installed on District computers. Key Findings District officials did … had permissions that allowed the accounts’ users to install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 percent) were listed on the District’s software inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Penfield Central School District – Procurement (2022M-76)
… totaling $3.3 million. District officials did not complete a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route … could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or ensure … needed to monitor fuel usage. Ensure the District’s fuel tanks were physically secured. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… not ensure students received all services from their IEPs or that all Medicaid-eligible services provided were properly … Did not establish written Medicaid claim procedures or provide supervision over the Medicaid claiming process. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Tompkins 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)
… Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10State 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-parkingErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… unauthorized building access. BOCES officials: Did not deactivate 48 badges (55 percent) that were no longer needed … current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 … accounts since the badges were lost. Key Recommendations Deactivate badge accounts as soon as they are no longer …
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-71Town of Pitcairn – Claims Auditing (2024M-69)
… claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving … $3,000 on these purchases. The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private organization. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town 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