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Operational Training and Medical Assessments of Train Crews (Follow-Up)
… and Medical Assessments of Train Crews (Report 2016-S-26 ). About the Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation that operates North America’s … and a Conductor – both of whom have direct responsibility for the safe, timely, and proper operation of Transit trains. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followGeorgetown Fire District – Board Oversight (2014M-264)
… Board’s review and that annual financial reports are filed with OSC in a timely manner. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for … there is no effective mechanism in place to identify agency members’ financial interests in potential projects … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21State Agencies Bulletin No. 953
… the General Comments page so that when a new General Comment is entered into an employee’s record, the Comment Date field will automatically default to the date … Agencies will no longer be able to enter into the Comment Date or Sequence Number fields when entering a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservWayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. … were not substantiated by formal and transparent plans for their use. The Board’s adopted budgets for the past five …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … neighboring districts. The District is governed by a Board of Education which normally comprises nine members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… made purchases without complying with competitive bidding requirements. Bank reconciliations and accountability … public works contracts exceeding the statutory competitive bidding thresholds are executed in compliance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Wayne Central School District – Financial Management (2012M-229)
… the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by … Wayne Central School District Financial Management 2012M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Philipstown – Financial Management (2024M-100)
… Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Agencies Bulletin No. 683
… to incorporate the changes necessitated by the processing of recent arbitration awards. Background Increment Codes for … by NYSCOPBA and Council 82 have previously used some of the same Increment Codes that apply to employees who are … will change the Increment Codes on the Job Data records of affected employees. A chart listing the Increment Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesCity of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany Territory of … tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management … Law for a housing authority to make a gift, such as paid trips, to an employee or retiree. It is permissible in our … and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial … with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead of a … in compliance with the law. The Board has not adopted an online banking policy that defines the process for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, … Town of Wayne Justice Court 2013M52 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52