Search
Protection of Managed Pollinators (Honey Bees)
… prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August … effort, with the Department primarily responsible for managed pollinators, typically honey bees. Honey bees are … of beekeepers requiring certificates to ship honey bees out of State. It was able to conduct all the required …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … for the confinement and rehabilitation of approximately 30,500 individuals in custody and the supervision of over 35,000 parolees …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Determination of Residency for Tuition Purposes
… that campuses are making accurate residency determinations for students and thus charging the correct tuition rates. The … campuses are making accurate residency determinations for students and that students are being charged the … We found potential undercharges totaling $1,343,051 for students who were charged the in-state rate as well as …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… curbs and gutters, streets, sidewalks, drainage systems, lighting systems, historic monuments, and similar assets that … curbs and gutters streets sidewalks drainage systems lighting systems historic monuments and similar assets that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … place a fixed asset in its intended location and condition for use (i.e., freight and transportation charges, site … Original contract price Brokers' commissions Legal fees for examining and recording title Cost of title guarantee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsTown of Urbana – Access Controls (2022M-4)
… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… governed by §98-a of the State Finance Law which provides in relevant part that all income received on any moneys … Budget includes new authorization for temporary loans in specific funds listed in Article VII language bills. SFL §98-a further states: … 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 Butternuts – Disbursements (2021M-62)
… Law) by authorizing insurance claims and annual contracts to be paid before audit and approval. The Board also exceeded … Law (GML) by allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than … on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Lyndon – Purchasing (2013M-149)
… County and has 700 residents. The Town is governed by a five-member elected Town Board, which comprises the Town … did not retain them or attach them to the claim for review by the Board prior to payment. Key Recommendations Adopt and …
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 … Village of Unadilla Budgeting 2013M143 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly … June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village … Village of Richmondville Disbursements 2012M178 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Lewiston – Purchasing (2013M-45)
… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a … of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Gowanda – Procurement (2013M-175)
… The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Implementation of the Security Guard Act
… adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit covered the period from April … adequately monitoring and enforcing the requirements for security guards under the Security Guard Act …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actThe Increasing Threat of Identity Theft
… May 2021 PDF Version Message from the Comptroller The era of COVID-19 has brought enormous suffering and persistent uncertainty to New Yorkers. Adding to both the financial and psychological pain of the pandemic is a … surpassed 67000 statewide last year more than four times the annual total …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftTown of Minden – Budgeting (2014M-366)
… the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed by an elected five-member Town Board, has a …
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 adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109