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Town of Benson - Disbursements (2019M-54)
… control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review … signature to the checks. A County employee made 79 bank account transfers using an online banking profile totaling … Town officials did not monitor check disbursements or bank account transfers. The Board lacked oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the Program Our … is providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the … included in our initial audit report Oversight of Public Water Systems …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followTown of Butternuts – Disbursements (2021M-62)
… than $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of … except as authorized by law. Discontinue the use of debit cards. Discontinue allowing the service provider access …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Accountability and Surplussing of Vehicles (Follow-Up)
To determine the extent of implementation of the recommendations included in our initial audit report Accountability and Surplussing of Vehicles 2018S42
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followTown of Lyndon – Purchasing (2013M-149)
… requirements, to provide guidance for Town officials when making Town purchases. Ensure that Town officials are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Richmondville – Disbursements (2012M-178)
… the claims are listed on an approved abstract and audited by the Board, prior to payment, unless otherwise authorized by law. …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Lewiston – Purchasing (2013M-45)
… to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The Village is … Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Gowanda – Procurement (2013M-175)
… if they received the correct State or County contract pricing. The Board’s failure to ensure that Village officials … they were receiving the correct State and County contract pricing, resulted in the Village incurring higher costs than … is receiving the appropriate State and County contract pricing. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Town of Wellsville – Budgeting (2021M-112)
… report - pdf ] Audit Objective Determine whether the Town of Wellsville (Town) Board (Board) adopted structurally … Determine whether the Town of Wellsville Town Board Board adopted structurally balanced …
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 … recertification review performed at each Program, some of which were prior to April 2017. In addition, we included … recovery programs. OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction …
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)
… applicable documentation sought for purchases is attached to vouchers and retained. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Village of Delhi - Disbursements (2019M-204)
… she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked … to pay full restitution plus $500 to cover the Village’s insurance deductible with a one year conditional discharge. … reviews payroll before payment. Create procedures for medical reimbursements to ensure that they are for proper …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … Town officials procured goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179DiNapoli Releases Analysis of Executive Budget
… The financial plan projects SFY 2020-21 total spending at $178 billion, up 1.2 percent. Spending from State … identifiable budgetary actions, the increase is estimated at 3.1 percent. The Comptroller urged the Executive to remove … to deposit $428 million into the Rainy Day Reserve Fund at the end of the current fiscal year a positive step. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult … 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsTown of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56