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Audit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and the … Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… System has identified seven villages and three cities in New York in some level of fiscal stress in 2018. DiNapoli … towns, the majority of cities and 10 villages. For a full list of villages and cities in fiscal stress, visit: … To search the complete list of fiscal stress scores, visit: …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1, 2014 through June 10, 2015. … an elected five-member Town Board. Metered water revenue for the Town’s Napanoch Water District, which provides water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2010 through July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The … in a timely manner and in accordance with applicable legal statutes. … County of Otsego Accountability Over Trust …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… The Town does not reconcile the amount of money collected with the amount of trash disposed at the transfer station. We …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24The Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange … 31, 2012. Background Arc Orange is an SED-approved, not-for-profit special education provider located in Orange … service costs, which consisted of $69,310 in severance pay and $1,640 for staff service awards; and $24,019 in other …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in … disrepair or insolvency. When a not-for-profit cemetery is abandoned, either due to fiscal issues or simply because … and a Permanent Maintenance Fund, the principal of which is to be held in trust for future maintenance and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report … services to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool … in other than personal service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract … a deferred compensation plan reserved solely for PCMH’s Chief Executive Officer; parties and alcoholic beverages for …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its … June 30, 2014. We also performed on-site observations of ICL staff, clients, facilities, and reviewed prior year … through October 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. … elected six-member Common Council. Budgeted appropriations for 2017 total approximately $17.8 million for the general … The City has no formal process for staying current on water and wastewater system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… partnership with the Pulaski Police Department and Oswego County District Attorney Gregory S. Oakes after town … discovered the alleged thefts. She was arraigned in Richland Town Court. "Dillabough allegedly abused her … this public official responsible for her actions." Oswego County District Attorney Gregory S. Oakes stated, "I wish to …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… attendance records were properly maintained and recorded for the period June 1, 2016 through August 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida … Village, which has a population of approximately 1,540, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281