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Cohoes Public Library – Governance and Operations (2015M-259)
… $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Village of Monticello – Records and Reports (2020M-104)
… records. Bank reconciliations were generally performed two to three months after the statement date. Periodic …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Mamakating – Records and Reports (2015M-164)
… showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not record the transfer of … manner or record town-outside-village general and highway fund cash balances in the accounting records. The Board did … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… City finances these services mainly through real property taxes, State aid, and fees charged to residents. Key Findings Due to … balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… who travel must be aware of travel and conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresCortland County - Financial Management and Reporting (2019M-162)
… Filed the 2017 annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late because of the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Bovina - Records and Reports (2019M-200)
… whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. The Board has not received financial reports …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Mohawk – Records and Reports (2013M-113)
… audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed … the Town Board which comprises four elected Board members and an elected Town Supervisor. The Town’s 2013 adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and supported. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Health, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities Act (ADA) compliant for students attending … that provides highly specialized instructional support in a wide variety of settings and locations. In school year …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsTown of Canton - Compensation and Benefits (2018M-159)
… to permissive referendum requirements. Set the salary or hourly wage of all officers and employees. Implement …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159City of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were properly maintained and recorded. Key Findings City officials did not segregate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed acupuncture and acupuncturerelated services
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesProject Tracking Systems and Economic Assistance Program Evaluations
… (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… included in our initial audit report, Maintenance and Inspection of Event Recorder Units (Report 2018-S-19 ). … the largest public transportation agency in North America and one of the largest in the world. As of August 25, 2021, … has 6,455 subway cars that travel over 665 miles of track and covered over 325 million miles during 2020. In 2000, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… affect the others, according to a review of the city’s financial plan released today by New York State Comptroller … Benefits Trust. The city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory … this year’s budget. In addition, the city’s four-year financial plan includes sizable risks. The Office of the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Trouble Ahead for Local Governments and Schools
… has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ … local governments was flat and now the state has withheld some aid. Local governments can only tighten their belts so … up local finances. The report notes that sales taxes are one of the most important sources of revenue for many of New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Ensure that complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8