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Village of Canajoharie – Procurement (2015M-36)
… in the Town of Canajoharie in Montgomery County, and has a population of approximately 2,180. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Village of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials … 1, 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… [read complete report – pdf] Audit Objective Determine whether Village of … that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Selected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight of Construction Management Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Construction Management Contracts Report 2020S43
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of the Farm-to-School Program (Follow-Up)
… Program (Report 2020-S-9 ). About the Program New York's Farm-to-School Program (Program) was established to …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings (DOB) adequately … is a dangerous business.” From 2018 through 2020, 26% of all worker deaths in NYC were construction related. DOB … 31, 2021, we visited 43 construction sites located in all five boroughs of NYC. Eighteen of these sites were …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyTown of Hempstead – Procurement (2022M-63)
… [read complete report - pdf] Audit Objective Determine if Town of Hempstead (Town) officials used competitive … our comments on the officials’ response. … Determine if Town of Hempstead Town officials used competitive methods …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Accuracy of Reported Discharge Data (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, … monuments, and similar assets that are immovable and of value only to the State. Roads and bridges maintained by the Department of Transportation are reported using the modified approach. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… asset (such cost is considered a part of the cost of the new capital project). The cost of relocating a facility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOversight of Pupil Transportation Services (Follow-Up)
… children are transported to school daily across the State, with one third riding School District-owned buses, one … $3.4 billion, with State aid covering $2 billion. The New York State Education Law requires the State Education …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followTown of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2012, to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Shandaken – Payroll (2013M-201)
… the payroll by reviewing the payroll details prior to payment, including periodically reviewing salaries and hourly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Schaghticoke – Budgeting (2013M-239)
… to finance town-wide general, and certain water and sewer district operations, and continually adopted budgets that did … funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they appropriated …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has … March 2019 to July 2021 for WEX fueling data and the month of March 2021 for Fuelmaster information. About the Program … $18.4 million, including payments of nearly $6.5 million to the Contractor as well as fuel expenditures of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCollection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
Each year the Enacted Budget includes new authorization for temporary loans in specific funds listed in Article VII language bills
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsTown of Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … data and historical trends. Appropriate fund balance when needed. Reduce unrestricted fund balance amounts to …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Cobleskill – Budgeting (2023M-138)
… that contain realistic estimates based on available current data and historical trends. Include fund balance …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138