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Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the … services. District officials did not require purchasers to seek and document competition. Key Recommendations Require District officials to award professional service contracts only after soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select … Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor … that those granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Town of Johnsburg – North Creek Water District Charges (2023M-51)
… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… were late 61 percent of the time in approving contracts with not-for-profit providers (NFPs) last year, with half of all agencies reporting contracts as late as 90 … contracts were approved late by agencies. The agencies with the highest number of late contracts were the Office of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … officials generally agreed with our recommendation and have indicated they planned to initiate corrective action. … audit city white plains …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total … annual SHP Training and encourage elected officials to complete the training. City officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … audit city statewide glens …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… to complete the training. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… [read complete report – pdf] Audit Objective Determine whether Town of New …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 65 total … annual SHP Training and encourage elected officials to complete the training. City officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … financial operations for the period January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is … The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Key Findings Over the past three years, Town officials have demonstrated fiscally responsible management and … and reduce expenditures. As a result, Town taxpayers have benefited from a declining tax levy for the past three … sensitive information. The Board has allowed employees to have more access rights than necessary to perform their job …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… CFRs for the fiscal year ended June 30, 2019 and certain expenses for the fiscal year ended June 30, 2018. About the … for these services through rates set by SED. The reimbursement rates are based on financial information, … documented costs, and $1,500 in incorrectly allocated expenses. Key Recommendations To SED : Review the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Division of Housing and Community Renewal Bulletin No. DH-123
… the Division of Housing and Community Renewal instructions for processing the 2022 RRSU Over40 Comp Time II Cash Out. … (NPAY502) using Earnings Code Earnings Code D40 or DH4 (for Hourly employees): Earnings Begin Date: Last Day of Pay … the Division of Housing and Community Renewal instructions for processing the 2022 RRSU Over40 Comp Time II Cash Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-123-2022-rrsu-over-40-comp-time-ii-cash-outVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … or bank reconciliations from the Treasurer. The Board does not provide for an annual audit of the Treasurer’s … a resolution listing employee wages and salaries, nor does the budget include a schedule of wages and salaries as …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Latham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its … attendance records and has not established procedures to ensure the information is organized and accurately … did not establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279