Search
City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. … City of Hudson …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Selected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the … 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Administration of Contract C007373 With the Institute for Community Living
… ICL’s Consolidated Fiscal Report (CFR) for the contract year ended June 30, 2014. We also performed on-site … of inpatient, outpatient, residential, and family care programs. One of OMH’s major programs is “supportive … of Interest New York City Department of Health and Mental Hygiene: Administration of the Contract With the Center for …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… January 1, 2011, to July 31, 2012. Key Findings The Town does not reconcile the amount of money collected with the … trash disposed at the transfer station. We found that over a three-month period in 2012, the weight of the solid waste … the transfer station to the amounts that the Town pays to have it transferred to the landfill. Implement a better …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, … in an equitable manner. Monitor invoices and periodically request wastewater lab reports from the Town. Prioritize and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal … incidents of theft, loss or misuse of State assets. If an incident does occur, the agency must send a detailed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… the annual budget that are reasonable based on available current information and historical data and ensure that the …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… of nine component school districts. Governed by a nine-member Board of Education elected by the boards of the … guaranteed energy cost savings of $4.1 million over the life of the contract and an additional $204,000 as a result of savings achieved during the four year …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities using or … including dental facilities (the most prevalent type of facility requiring registration), urgent care facilities, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Changing Employers – Membership and Enrollment
… NYSLRS membership For example, ERS sheriff or correction officer service is generally not creditable in PFRS special …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… certain requirements for cemeteries to ensure the care, management, and protection of property. For instance, … Fund for current ordinary and necessary expenses, care, and maintenance; and a Permanent Maintenance Fund, the … cannot use the information to best focus its attention on locations that are in danger of failing and, given its …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… January 31, 2015. Background Niskayuna No. 2 Fire District is a district corporation of the State, distinct and separate … the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Administration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… cultural facilities. Tri-State operates Riverbank’s 150-seat restaurant, under a five-year revenue contract with … Tri-State revenues identified in this report. Follow up on the $37,034 of potentially underpaid licensing fees due …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… of Alexander (Town) is located in Genesee County and has a population of about 2,500. The Town Supervisor (Supervisor) serves as the … weaknesses with the Court’s recordkeeping software, which raises significant concern regarding the integrity of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Article 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfSelected Employee Travel Expenses (2012-S-95)
We recently audited the travel expenses of three employees of the Department of Taxation and Finance (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s95.pdf