Search
Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Olive - Accrued Leave and Information Technology (2019M-84)
… for the use of leave credits or compensatory time. Ensure that employee handbook policies and the CBA are followed for …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84True North Rochester Preparatory Charter School - Information Technology (2019M-148)
Determine whether the Board and School officials ensured information technology IT assets were safeguarded
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
Determine whether Village officials procured goods and services in compliance with the procurement policy
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed to … the Board and School officials adequately monitor School financial operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extraclassroom activity ECA fund collections and disbursements
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid … Village employees received and used leave accruals in accordance with Village policies …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… it would have had it followed New York State Education Department (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key … written policies or procedures for charter school tuition billing. Key Recommendations Annually review the New York … PECA set-aside amounts for charter school tuition billing. Develop and adopt written policies and procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… and sewer receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review … Reconcile the water and sewer receivable control account to unpaid customer balances on a monthly basis. Review the water and sewer accounts re-levy list and compare it to the complete list of unpaid customer accounts prior to …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… still dealing with the impacts of Superstorm Sandy, which killed 44 people and caused an enormous storm surge that …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… the State. The audit covered the period from April 2019 through June 2024. About the Program HTFC, a component … of the 5,020 (84%) contracted units. For the period April 2019 through January 2024, HTFC spent about $99 million on …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programPublic Safety – 2022 Financial Condition Report
… Services (DCJS) as indicators of overall crime trends (Index Crimes) leveled off in 2021, following the first increase in eight years in 2020. Total Index Crimes dropped by 504 reported incidents (less than 1 … and the reported increase in violent crimes in 2021, Total Index Crimes are still 109,006 (or 24.1 percent) lower than …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyHazard Mitigation and Coordination
… Program funding, the HMP must be updated every 5 years. In 2019, NYCEM released the 5-year HMP update as a website. The … 8 agencies (17%) did not complete a COOP plan exercise in 2019. 20 agencies (43%) did not complete a COOP plan exercise in …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationLabor Investigations in New York City
To determine whether the Department of Labor Department is adequately conducting labor violation investigations in New York City
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityHomeless Outreach Services in the New York City Subway System
… and the New York City Department of Homeless Services (DHS) have appropriate oversight and monitoring controls over … MTA entered into a Memorandum of Understanding (MOU) with DHS to provide homeless outreach and placement services. In turn, DHS contracted with Bowery Residents’ Committee (BRC), a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-system