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Quality of Internal Control Certifications (Follow-Up)
… answered all the questions with the appropriate level of detail, and maintained documentation supporting the answers … timely and/or did not provide the appropriate level of detail, as well as cases where agencies were unable to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followCity of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for … 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Accuracy of Reported Discharge Data (Follow-Up)
… of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In our initial audit report, which was issued March 29, 2011, our … 5, 2014, of the three recommendations included in our initial report. Key Findings DoE officials have made …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followManagement of General School Funds (Follow-Up)
… had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The GSF account … is used to deposit monies collected for extracurricular and co-curricular activities, such as the senior trip, senior prom, and athletic events. Our initial audit contained eight …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followManagement of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Danby – Audit Follow-Up (2022M-8-F)
… and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Oversight of Child Protective Services (Follow-Up)
… Central Register of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submissions … incidences of child abuse and maltreatment received by the SCR are referred to as “calls”). The SCR, established by New York Social Services Law, is …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followVillage of Horseheads – Collections (2023M-169)
… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Throop – Procurement (2022M-173)
… competition for purchases subject to competitive bidding and for professional services. Key Findings The Board did … manner. Town officials agreed with our recommendations and indicated they were initiating corrective action. … competition for purchases subject to competitive bidding and for professional services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Unadilla – Procurement (2022M-182)
… General Municipal Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed … which were subject to the procurement policy. Insurance coverage and professional services totaling $67,539. Key … bidding requirements and the procurement policy. Award contracts for insurance coverage and professional …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Lincoln - Disbursements (2022M-198)
… paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel about the unsupported claim payments to … support before approving them. Town officials agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Village of Madison - Collections (2023M-160)
… Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131