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City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… policy, as required by General Municipal Law (GML). We found that 17 vendors’ contracts totaling approximately $1 … required by the Charter, but rather by the City Manager. We found exceptions with the procurement of goods and/or … basis, such as using requests for proposals (RFPs), when procuring professional services. The City awarded …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… agreement with one of eight professional service providers we tested. City officials did not solicit written quotations … policy to require the use of competitive methods when obtaining professional service providers. Enter into …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… time and attendance procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its … monitoring of New York’s Lead Poisoning Prevention Program on the local level to ensure children with elevated blood … required services, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Lead poisoning poses a …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police … physical accessibility for the 49 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… for accuracy and completeness. The District did not: Have proper documentation to support that a bus purchase totaling $121,928 was … is maintained. Provide the claims auditor with access to District’s financial application to verify availability of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… [read complete report – pdf] Audit Objective Determine whether the Village of … and ensure all actions are documented in the Board meeting minutes. Monitor project payments to ensure the contract …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Determine if District officials accurately allocated personnel costs between District and State grant activities. … employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. … is an independent public benefit corporation created to promote, develop, encourage and assist in acquiring, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance … This audit covered the period from January 1, 2014 to February 4, 2019. About the Program DOF is responsible for … Summons Tracking and Accounts Receivable System (STARS) to accomplish these tasks. Key Findings Overall, we …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … is appointed as Commissioner of Claims. Village officials have not established sufficient internal controls over key … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. … Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of about 700. The … when the reserves are established. Monitor the balances in specific reserves, amend the maximum amounts if necessary, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… authorized, recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for … Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… report – pdf] Audit Objective Assess whether Town of Chili (Town) officials could take additional steps to … Assess whether Town of Chili Town officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… at the City Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… through January 13, 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in … policy because it did not address the procurement of professional services; District officials did not develop or implement procedures for staff to follow when procuring professional services. District staff did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services