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Village of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… (Department) adequately ensures automotive service, sales, and salvage facilities are registered, and follows up on … responsibilities for administering the registration and licensing for certain types of automotive businesses, … to the types of automotive businesses it regulates. Between January 1, 2014 and December 16, 2016, the Department …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight … exceed budget line item amounts. However, the Institute does not require detailed listings of costs or other …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all … … To determine if the Department of Taxation and Finance has adequate controls to ensure that all wireless …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, … Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies … collected from bail cases. However, even after accounting for the ATI fees, there was a shortage of $882,850 on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… agreement establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and the swim program fees in 2016 which were remitted to the … and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… capacity and the lingering threat of federal funding cuts cloud the horizon. Yet, there are no plans to add to our …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben … records and reports on an annual basis. … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental … 1, 2015 through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Division of Housing and Community Renewal Bulletin No. DH-94
… Data page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilDivision of Housing and Community Renewal Bulletin No. DH-93
… Purpose To notify agencies of an automatic dues increase. Affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether … financial and capital plans. The Board did not adopt IT breach notification policies and procedures, back-up … a disaster recovery plan and policies and procedures for breach notification and data back-up. … Town of Oswego …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Town of Union Vale – Procurement and Information Technology (2017M-172)
… whether Town officials procured goods and services in accordance with Town policy and applicable laws and … and protected against unauthorized use, access and loss for the period January 1, 2016 through May 24, 2017. … competition. The Town has no policies or restrictions for Internet use; we found numerous instances of personal …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials obtained and … corrective action. … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods … January 1, 2016 through May 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… deposits also provide a dedicated funding source for the state's Environmental Protection Fund," DiNapoli … and 159 inactive. Of the active deposit initiators, 39 did not file a return for any quarter during the audit period … initiators who failed to file their quarterly report, it did not issue penalties and took no further action. Auditors …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-bill