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Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… May 31, 2020, unassigned fund balance was $463,948, which is 78 percent of the 2020-21 appropriations. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by … findings and indicated that they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… of our recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Olive - Accrued Leave and Information Technology (2019M-84)
… leave records. Determine whether Town officials ensured the information technology (IT) systems were adequately … did not: Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). Design or …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 … officials effectively managed the Citys cash collection function …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Chili - Financial Management and Cash Receipts (2019M-167)
… were properly collecting, depositing and recording cash receipts. Key Findings The Board could improve its … level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Latham Fire Department – Length of Service Awards Program (2016M-279)
… audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the … County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive Committee. … has not established procedures to ensure the information is organized and accurately recorded. The Committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… and procedures to provide guidance to Town officials on how to process and distribute payrolls. Although the … time balance reports for all employees to verify accruals have been recorded properly. …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that HSOR reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. … year, the Town’s operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223City of Lackawanna – Network Management and Internal Controls (2021M-215)
… technology (IT) security controls to safeguard the network against unauthorized access or disruption. Key … did not establish adequate controls to safeguard the network against unauthorized access or disruption. City … did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… assessment and case management, access to health care and child care services, and assistance with finding permanent … Westchester County Department of Social Services (WCDSS) has contracted with Westhab Inc. (Westhab) to operate … the end of September 2019, well into the budget year. This can result in costs exceeding approved levels or in the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of federal domestic … and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) … This Act provides for the distribution of information of federal domestic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … support efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with … is obtained and retained as required. Ensure evaluations of professional service providers are performed as required. …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s claims processing and purchasing … year as per statute. Thoroughly review all abstracts prior to approval for payment of claims. … The purpose of our audit was to evaluate the Towns claims processing and purchasing …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Compliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be … programs within the required time frames, and provided all of the services and programs recommended in the students’ … services and programs. Our audit covered the period of July 1, 2016 through January 21, 2020, and included all …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-services