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City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … education providers, such as the Center, are reimbursed for their services using tuition rates established by SED … should not have been reimbursed, as follows: $741,942 in salary and related personal service expenses for costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualFranklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … controls. The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management for the period … avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which ultimately depletes … fund balance below a reasonable level. The Town has not developed policies, procedures or multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Travel Plaza Revenues and Capital Improvements (Follow-Up)
… in our initial audit report, Travel Plaza Revenues and Capital Improvements (Report 2008-S-103). Background In … Thruway Authority (NYSTA) adequately ensured that fuel and food concessionaires at Thruway travel plazas are (1) … paying the full amount of rent due under their contracts, and (3) making the capital improvements required by their …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followOversight of Water Supply Emergency Plans (2021-S-39)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required; and to determine ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39.pdfMitigation for Extreme Weather Conditions and Flooding (2023-S-5)
To determine whether the Metro-North Railroad performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects; and whether it tested and updated the plans and inspected/maintained the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s5.pdfChautauqua County – Court and Trust Funds (2020-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, 2020. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1State Agencies Bulletin No. 2241
… an automatic dues increase. Affected Employees: Employees in management or confidential positions who are members of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … financial benefits. Key Findings JCIDA officials did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaState Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Purpose To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012New York Psychiatric Center – Controls Over State Resources (Follow-Up)
… appropriations and research grants. Reported expenditures for the fiscal year ended March 31, 2013 totaled $76.3 … taking steps to ensure it was receiving fair compensation for use of its facilities by Columbia personnel. In addition, … was not receiving the ownership and royalty rights for certain patented technologies developed on its premises …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … reimbursements did not comply with the Manual; $48,000 in salary increases to an employee whose job tasks and responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-775.1
… Bulletin No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … schedule. Affected Employees: CUNY campus security titles who meet the eligibility criteria are affected. Background: … payments will be discontinued: Effective immediately, the first three uniform allowance payments for newly appointed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedTown of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness … $68,501 during the audit period that did not appear to have a legitimate Town purpose. Key Recommendations Adopt … the Highway Superintendent … The purpose of our audit was to review Highway Department purchases for appropriateness …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Management of General School Funds (Follow-Up)
… School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required … The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followTown of Dansville - Board Oversight (2014M-115)
… oversight of Town assets and the Clerk’s operations for the period January 1, 2012 through February 28, 2014. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … to ensure Town assets are safeguarded and used only for necessary and authorized Town purposes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Security Over Critical Systems (2023-S-24)
To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s24.pdf