Search
Town of Lyndon – Purchasing (2013M-149)
… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … Adopt and annually review a purchasing policy, in accordance with statutory requirements, to provide …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Implementation of the Security Guard Act
… arrest notifications to ensure security guards remain in compliance with the Act’s requirements. Between April 1, … complies with the Act’s requirements, having processes in place to ensure only individuals meeting the Act’s … Twenty-four renewal forms were received and processed in excess of six months from their expiration date, contrary …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actThe Increasing Threat of Identity Theft
… recommended: Limit the personal financial information in your purse or wallet, and keep Social Security cards at home. … claim someone else’s Economic Impact Payment. Although it does not possess any criminal jurisdiction, the FTC supports … efforts by individuals, corporations and government may reduce risks of identity theft and reverse recent troubling …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftTown of Minden – Budgeting (2014M-366)
… portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the … of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax … sales tax revenues from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Corning – Procurement (2020M-93)
… methods. Officials also did not enter into a contract with any of the 10 providers. A one year mowing contract was … for procuring professional services. Town officials agreed with the recommendations except the lack of documentation for …
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
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… 64,000 apartments. Apartments are rented or sold to applicants on waiting lists maintained by DHCR’s Automated … be offered and awarded apartments in the order their names appear on the waiting lists. Applicants must meet certain eligibility requirements such as income limits and family size, before …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followAdministration of Self-Insured Workers’ Compensation Plans
… including those related to employee claimants. We reviewed actions taken by the following three constituent … claims in accordance with the Law. Key Findings We found that there is room for improvement in how the MTA’s … uses its own procedures for processing claims, and the MTA does not monitor the procedures being used. From July 1, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown of Wilson –Purchasing (2014M-077)
… 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population of approximately … awarded by a municipality’s purchasing agency located in the State of Minnesota. However, the documentation …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2013 through July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Licensing and Monitoring of Proprietary Schools
… the State Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that … and utilizing its database to look for warning flags of future closings. The audit covers the period January 1, … proprietary schools provide training in a broad range of disciplines, such as business, computer/information …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsVillage of Delhi - Disbursements (2019M-204)
… Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204