Search

Village of Cambridge – Payroll (2015M-74)

… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … did not establish, document and approve pay rates for all employees, and some employees did not receive the correct …

https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74

Village of Monticello – Payroll (2022M-59)

… received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59

Selected Aspects of Supporting Small Businesses

… of Small Business Services properly administered the Employee Retention Grant program. We also examined whether … boroughs.” During the COVID-19 pandemic, SBS initiated the Employee Retention Grant (ERG) program to assist businesses …

https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businesses

Oversight of Construction Management Contracts (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Oversight of Construction … a range of capital projects to improve these sites. In an effort to better ensure certain capital projects are … Parks occasionally contracts with firms that specialize in providing construction management (CM) services. In 2012, …

https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-follow

Oversight of the Farm-to-School Program (Follow-Up)

… (Program) was established to increase school districts' and individual schools' purchase of local specialty crops by … The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, … schools should be better positioned to purchase food from State farms. The Department of Agriculture and Markets …

https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-follow

Oversight of Building Construction Site Safety

… ensure compliance with applicable codes, laws, and rules for construction site safety. The audit covered the period … December 2021. About the Program DOB is responsible for regulating the safe and lawful use of more than 1 million … in a timely manner. When DOB inspectors issue a summons for an immediately hazardous condition, the building owner or …

https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safety

Town of Hempstead – Procurement (2022M-63)

… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63

Accuracy of Reported Discharge Data (Follow-Up)

To determine the extent of implementation of the three recommendations included in our initial audit report Accuracy of Reported Discharge Data 2009N9

https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow

XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures

… Infrastructure consists of roads, bridges, curbs and gutters, … and efficiency of State-owned roads and bridges. Other infrastructure assets are included net of appropriate … Guide to Financial Operations REV. 11/03/2023 … Infrastructure consists of roads bridges curbs and gutters …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assets

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… is more objectively determinable. It includes the purchase price or construction costs and also additional … or demolish a building or other structure existing at the time of acquisition of land with the intention of removal or … a facility or the transfer of individual assets from one location to another should also be expensed. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets

Oversight of Pupil Transportation Services (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit report. Of the initial report’s four …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow

Town of Stockport – Disbursements (2013M-216)

… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Town of Shandaken – Payroll (2013M-201)

… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare …

https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201

Town of Schaghticoke – Budgeting (2013M-239)

… 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and … and user rates stable. However, this practice resulted in budgets that were not structurally balanced because they …

https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239

Oversight of Transportation Services and Expenses

… the audit covered the period from April 2016 through June 2021 for contractor data; through September 2021 for employee … expenses, the audit covered the period from March 2019 to July 2021 for WEX fueling data and the month of March 2021 … As of February 2021, the Department’s fleet comprised 2,572 State-owned and 31 leased vehicles. During the period …

https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expenses

Collection of Lease and Permit Revenues

… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key …

https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenues

XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures

… project and chartfield 3 level (if the fund uses these chartfields). It is important to note that the distribution … shall be responsible for moving STIP from those specific chartfields, via General Ledger journal entry to an allowable set of chartfields. Additionally, residual average daily balances …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earnings

Town of Guilford – Budgeting (2023M-144)

… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144