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Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… Objectives To determine whether the Gaming Commission (Commission) adequately monitors casinos to … About the Program The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… or perform an accountability analysis. Key Recommendations Cease contracting with WGI for the provision of law …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Best Practices – Information Technology Contingency Planning
… drafting an IT contingency plan for management’s review and approval. The team should include individuals with … necessary by the organization, the following: Roles and responsibilities of key personnel; Communication protocols … the plan and, as necessary, be trained to perform their duties. Where appropriate, elements of the plan should be …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Agencies Bulletin No. 1914
… the dues increase and retro adjustments may be directed to Frank Gilbo of the NYSCOPBA office at (518) 427-1551 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationOpinion 91-55
… Finance Law, §123.00. Apparently, municipalities which account for revenues on a cash basis have not been including … cost of operation. In contrast, those municipalities which account on an accrual basis have been including depreciation … fund the amounts entered in the depreciation reserve account of the electric utility service as the depreciation …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained … with applicable legal and regulatory requirements. The Board and District officials did not: Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCity of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to … the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fCincinnatus Central School District – Procurement (2021M-111)
… ] Audit Objective Determine whether Cincinnatus Central School District (District) officials sought competition to … been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek … and procedures. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Village of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … to initiate corrective action. … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… Conduct a thorough audit of claims before authorizing payment, require the steward and building commissioner to …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Tuition Assistance Program – Vaughn College
… financial aid. Background TAP is the largest student grant program administered by the Higher Education Services … help ensure future compliance with the State financial aid requirements cited in this report. Vaughn officials should … Education Department: Audit of the State Financial Aid Program at the Metropolitan Learning Institute (2014-T-1) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeCUNY Bulletin No. CU-580
… of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics Background The rate … dated 09/01/2015 from Carmelo Batista, Jr. Rates Effective Title 03/09/17 Supervisor of Mechanics $59.55 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsHerkimer County – Court and Trust Funds (2023-C&T-2)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … controls to safeguard and account for court and trust funds for the period January 1, 2021 through September … recorded. 1 Security interest in property filed to ensure payment for contracted services rendered on the property. 2 …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Assertive Community Treatment Program
… (Office) is effectively overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider teams are … Its mission is to facilitate recovery for adults receiving treatment for serious mental illness; to support children and …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programCollection of Fines Related to Tenant Complaints (Follow-Up)
… Objective To assess the extent of implementation of the six … ORA’s Enforcement Unit, defined as follows: Harassment is a course of conduct intended to force a tenant out of their … are heard before an Administrative Law Judge. Depending on how they are resolved, harassment and non-compliance cases …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followDiNapoli: City of Corning Audit Details Stolen Funds
… The former Corning city clerk allegedly stole as much as $11,000 in cash from city coffers, including $5,000 … department collections in August 2013. The audit details how Burlew, over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-funds