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Town of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Village of Delhi - Disbursements (2019M-204)
… $5,100 that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 … independent of payroll processing reviews payroll before payment. Create procedures for medical reimbursements to …
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-179DiNapoli Releases Analysis of Executive Budget
… gap. It’s imperative the Medicaid Redesign Team seek broad input on the root causes and options for addressing rising … billion in new state-supported debt, all to be issued by public authorities except the proposed $3 billion Restore … in spending for the Department of Corrections and Community Supervision, partly reflecting budget language that …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetAccountability and Surplussing of Vehicles (Follow-Up)
… Objective To determine the extent of implementation of the recommendations included … requires that a vehicle use log must be maintained for all State vehicles to record specific trip information, such … vehicle management at the four NYC DDSOs to ensure that all vehicles are properly accounted for, that vehicles are …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followTown of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Village of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background … The Village budgeted appropriations were $684,497 for the general fund, $243,285 for the water fund, and $19,535 for the library fund for the …
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 …
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 purchasing for the period June 1, 2011, to January 31, 2013. Background The … the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The Village is … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Middlebury – Purchasing (2013M-212)
… of approximately 1,440 residents. The Town is governed by a five-member elected Town Board composed of a Town … for the highway fund. Key Findings We tested purchases made in 2012 from five vendors totaling $100,943 for … unleaded gasoline and $33,068 of diesel fuel from a local vendor. These commodities were not competitively bid as …
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 1, 2016 to November 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actThe Increasing Threat of Identity Theft
… increase in identity theft during the past year. More than 67,000 complaints of identity theft were reported in New … business or personal loans, government benefits or other types of transactions, it carries significant risk of … were up by 50 percent. Credit card fraud occurs when someone steals another individual’s credit card information …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftTown of Greenwich – Purchasing (2020M-135)
… $81,857 lacked evidence of competition as required by the Town’s purchasing policy. Diesel fuel aggregate purchases … bid as required by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of … statutes and policy requirements are followed. Ensure all applicable documentation sought for purchases is attached …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Benson - Disbursements (2019M-54)
… complete report - pdf] Audit Objective Determine whether the Supervisor established adequate control procedures over … disbursements and bank account transfers. Key Findings The Supervisor did not review and sign 379 checks totaling … Destroy signature stamps. Supervisor should authorize all online bank account transfers. Monitor check …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVillage of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228DiNapoli Releases Review of Executive Budget
… Although the state Division of the Budget (DOB) forecasts in the State Fiscal Year (SFY) 2022-23 Executive Budget that the budget will remain in balance for the next five years, the direction of the … P. DiNapoli. The budget also proposes billions of dollars in spending that would bypass critical oversight if enacted. …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetLead Contamination of State Armories (Follow-Up)
… New York’s military forces, including the New York National Guard. The Department of Defense National Guard Bureau acts as a federal authority over the New York National Guard and provides them with federal resources, …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followTown 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-4