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Enforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate … motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered the period January 1, 2016 through October 3, 2018. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawState Agencies Bulletin No. 991
… of a new Time Entry code and to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance Allowance for Lifeguards. Affected Employees Eligible employees in … Background GOER memorandum dated February 5, 2010 provides for Uniform Cleaning and Maintenance Allowance payments to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools with approximately 4,700 students, is governed by an elected five-member Board of Education. Salary …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128State Agencies Bulletin No. 1507
… on or after September 6, 2016 Agency Actions Agencies should verify in Review Paycheck that the “Cashed” box is not checked before requesting: stop payments, reissued paychecks, paycheck reversals or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckVillage of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information … June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January 31, 2015. … Key Findings The IDA had provisions to reduce assistance for businesses that did not meet their goals but did not do …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mCity of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Fabius-Pompey Central School District – Information Technology (2016M-237)
… assess the District’s management of network user accounts and security settings for the period July 1, 2014 through … in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates … to the District’s computer system in at least six months, and 18 of the 111 were last used in 2013 or earlier. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of … to the Village’s asset list because the asset, purchase invoice and/or asset list did not contain specific …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… Fire Department (Department) officials ensured financial activities were properly recorded and reported and funds were … Key Findings Department officials did not ensure financial activities were properly recorded and reported and funds were … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … June 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, … Village of Victor Financial Management 2015M166 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Freedom – Financial Management (2021M-191)
… and adopt comprehensive, written, multiyear financial and capital plans or fund balance and reserve policies. Key … and adopt comprehensive, written, multiyear financial and capital plans and fund balance and reserve policies. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… information to all state departments and agencies on the federal management debt collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeQuaker Street Fire District – Board Oversight (2021M-96)
… were filed timely. Key Findings The Board did not ensure all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately supported. … filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… opportunity to ratify or reject the Board’s decisions or have assurance that officials obtained services at the best …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex