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Town of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Corning – Procurement (2020M-93)
… for awarding the contract to a higher bidder, they did not do so. Key Recommendations Obtain the required number of …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that … monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsTown of Benson - Disbursements (2019M-54)
… [read complete report - pdf] Audit Objective Determine whether the Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… In addition, there are emerging contaminants with known adverse health effects that the Department continues to study …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followTown of Butternuts – Disbursements (2021M-62)
… process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and … The Board also exceeded its authority under New York State General Municipal Law (GML) by allowing a third-party … Town’s bank account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Accountability and Surplussing of Vehicles (Follow-Up)
… of Vehicles ( 2018-S-42 ). Background The New York State Office for People With Developmental Disabilities … agencies. Regional Developmental Disabilities State Operations Offices administer and oversee State … purpose of the trip. We issued our initial audit report on August 15, 2019. The audit objectives were to determine …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followTown of Lyndon – Purchasing (2013M-149)
… purchasing for the period January 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Village of Unadilla – Budgeting (2013M-143)
… and $19,535 for the library fund for the 2012-13 fiscal year. Key Finding The Board consistently adopted budgets that … available surplus funds at the end of the 2012-13 fiscal year to be approximately $25,500. Budgetary variances were … actual results against their operating budgets during the year. Surplus fund balance is no longer available for use as …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Richmondville – Disbursements (2012M-178)
… that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or establish mitigating …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Lewiston – Purchasing (2013M-45)
… in Niagara County and has a population of approximately 2,700 residents. The Village is governed by a five-member … fiscal year, budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2011, through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and … Village of Gowanda Procurement 2013M175 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Middlebury – Purchasing (2013M-212)
… bid as required by the policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved approximately … $424, which was from the vendor who quoted the lowest price. In 2012, the Highway Superintendent purchased air, oil …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Town of Wellsville – Budgeting (2021M-112)
… improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board … the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Oversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for … To determine whether the Office of Addiction Services and Supports OASAS properly monitored residential …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesImplementation of the Security Guard Act
… The Department is also required to maintain a computerized registry of all security guard registration applicants, … are issued registration cards, and maintaining an accurate registry of security guard applicants. The Department lacks …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actThe Increasing Threat of Identity Theft
… pain of the pandemic is a dramatic increase in identity theft during the past year. More than 67,000 complaints of identity theft were reported in New York State during 2020, … credit cards, bank accounts, business or personal loans, government benefits or other types of transactions, it …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftTown of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Village of Delhi - Disbursements (2019M-204)
… cover the Village’s insurance deductible with a one year conditional discharge. Key Recommendations Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204