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Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… GCIDA Board consists of seven members, who are appointed by the County Legislature. The Board is responsible for the … did not include all the data requirements needed by GCIDA officials to properly evaluate job performance. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Special Class and the Preschool Integrated Special Class (Programs) we audited. Key Findings We identified $39,050 in costs charged to the Programs that did not comply with SED’s requirements for … In addition, we identified $13,485 in non-reimbursable fundraising activities that were allocated to the Programs. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , … accountability analyses and did not keep bank statements on file. Erie County Water Authority – Information Technology …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 30
… . Depending on the nature of the legal dispute resolved by an award or a non-judicial settlement agreement, payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Agencies Bulletin No. 1075
… payment. Affected Employees PS&T Unit employees with Peace Officer status under Section 2.10 of the New York State … a side letter stating that certain employees with Peace Officer status who successfully complete agency-directed … of the Fiscal Year: PS&T bargaining unit member with Peace Officer status under Section 2.10 of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1075-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 1188
… Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the eligibility as described … Officer status under Section 2.10 of the New York State Criminal Procedure Law; Assigned to carry a firearm; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) … are effectively addressing safety and risks related to physical plant standards at health care facilities. This … Department to grant waivers, temporary or permanent, to a facility to allow it to continue to operate while …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … received $84,197, nearly $73,000 of which was based on fees collected for building permits. Because there is no cap on the amount of fees paid to the Building Inspector, the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… resolution to establish a revolving petty cash account, as required by law. … Village of Old Field Misappropriation of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … collections. Deposits were not made timely in compliance with Real Property Tax Law and Village policy and appropriate … for receiving, recording and depositing moneys. Develop a system of recording tax and water rent payments that …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectSummit Security Services, Inc. (Summit)
… was to determine whether individuals who performed security guard and fire safety director services at three New … Under the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided at the Shirley A. Chisholm State Office Building; the Adam Clayton Powell, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitTown of York – Budgeting and Financial Oversight (2014M-181)
… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… of our audit was to review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through … has not entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s information and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its … in personal service costs that were not fully supported by employee time records. $912 in other than personal service … goodwill expense charged to the Program, which we offset by $97 for an adjustment made by SED for non-allowable …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualTown of Newstead – Joint Highway Facility Project (2012M-260)
… 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is … members: the Town Supervisor and four Council Members. In February 2010, the Board authorized the issuance of serial …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Length of Service Award Programs (2014-MS-1)
… service credits to volunteer firefighters accurately for the period January 1, 2012 through March 31, 2014. … specifies the maximum number of points that can be earned for performing each activity. Volunteers earning 50 service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1