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Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … pieces of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces of equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Savona – Board Oversight (2015M-328)
… Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… During our audit period, the Authority made payments to vendors totaling more than $8.5 million. Key Findings The … not include the adoption of the two procurement policies that were in effect during our audit period or the names of … and accurate minutes are kept for all Board proceedings; accept and approve only those minutes that have accurately …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Town of Butternuts – Disbursements (2021M-62)
… purposes and adequately supported, the Board, although required to do so pursuant to Town Law, did not audit and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) … Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, … Town of Mount Morris Justice Court 2012M129 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Orange County Probation Department – Restitution Payments (S9-20-1)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments promptly and appropriately. As a … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Equine Health and Safety (Follow-Up)
… Objective To determine the extent of implementation of the two … included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our initial audit … enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … further safeguard transactions. Key Recommendations Comply with competitive bidding statutes and the District’s … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to … Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemBoquet Valley Central School District – Procurement (2021M-132)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined purchase prices of …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll … had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Leave time records …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… $42,861 (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period … The purpose of our audit was to review the Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as … more contained signatures of the chief executive officer and the Board Chairperson, as required by School policy. Key Recommendations Establish policies and procedures to ensure that all disbursements are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period July 1, 2012 … District officials annually appropriated portions of fund balance toward the subsequent year’s budget that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278