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Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Program The Metropolitan Transportation Authority (MTA) is a State public authority created pursuant to Article 5, … the MTA’s six agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter railroads still in operation … a contract to procure new M9 rail cars. The procurement is managed by LIRR’s Rolling Stock Programs Department’s nine …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations … and provide adequate training to users. Periodically update the IT asset inventory. BOCES officials generally …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… pdf] Audit Objective Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) … assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… complete report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … the Treasurer provided to the Board. The Treasurer has not submitted the required annual financial reports to OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… October 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, … Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. … Committee members do not review monthly reports provided by the Director for accuracy or completeness. The Department …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The … operates six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. … Ensure that an inventory with all computer equipment is maintained and includes the assigned users for each device …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is governed by an elected Board of Trustees which consists of … that copies of back-up data are not stored in a secure off-site location, and the Board has not developed a disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s receipts for the … The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is … by a five-member Town Board comprising the Town Supervisor and four council members. Appropriations for all funds in the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventorySullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… County Board of Cooperative Educational Services (BOCES) is an association of eight component school districts and … to the districts, including CBO services. The BOCES is governed by a nine-member Board of Education, which is elected by the boards of the component districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officePutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Cooperative Educational Services consists of 18 component school districts and operates at three campuses. BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. Background The Otsego Northern Catskills BOCES, … Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory personnel … District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed and … cash exceeds known liabilities and remit any unidentified funds to the Office of the State Comptroller’s Justice Court Fund. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee