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The Increasing Threat of Identity Theft
… a mixture of capital letters, numbers, and symbols, and change passwords frequently. Check bank or credit statements …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftTown of Minden – Budgeting (2014M-366)
… Plain within its boundaries. The Town, which is governed by an elected five-member Town Board, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… the Supervisor provided the Board and Department heads with monthly budget to actual reports and a listing of the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Corning – Procurement (2020M-93)
… the 10 providers. A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even … the lowest bidder. The Board also extended the contract for another five years without seeking competition. Although the Board was required to document its rationale for awarding the contract to a higher bidder, they did not do …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district … audited as soon as possible after payment and included on the next abstract as prepaid amounts. Public utility services … gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish petty cash funds …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… available apartments, developments are required to offer one out of every four available units to applicants on … Of the initial audit report’s seven recommendations, one was implemented and six were partially implemented. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followAdministration of Self-Insured Workers’ Compensation Plans
… to their injured employees. Virtually all employers in New York State must provide workers’ compensation, and are … Fund, or by electing to self-insure or participating in group self-insurance. Three of the MTA’s agencies – New … and administer their own workers’ compensation claims in accordance with the Law. Key Findings We found that there …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown of Wilson –Purchasing (2014M-077)
… Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. Background The … the Towns internal controls over purchasing for the period January 1 2012 through February 11 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Saranac – Payroll (2014M-289)
… established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … Town Supervisor and four Board members, and is responsible for general oversight of Town operations and finances. The … the duties to be completed and records to be maintained for processing payrolls and maintaining leave records. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Villenova – Purchasing (2014M-52)
… resolution. Key Recommendations Monitor purchases for compliance with the adopted purchasing policy. Award bids and …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Licensing and Monitoring of Proprietary Schools
… have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of … such as business, computer/information technology, and English as a second language. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsVillage of Delhi - Disbursements (2019M-204)
… and Village officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings … Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create procedures for medical …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Oversight of Runaway and Homeless Youth
… Counties that operate certified RHY programs can opt in to receive RHY funding from OCFS. Every county – …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthTown of Mooers - Procurement (2020M-55)
… whether Town officials procured goods and services in accordance with Board policy and applicable statutory … one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. Of the 15 purchase … contracts (73 percent) totaling $105,010 were not procured in accordance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… Determine whether goods and services were procured in accordance with the Town’s procurement policy and … … Determine whether goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Town of Mooers – Payroll (2014M-087)
… Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.05 million. Key Findings … Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Johnstown – Payroll (2014M-55)
… 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and … to leave time. Employees did not record their work time in a consistent manner. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55DiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive … Budget reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budget