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Village of Homer – Purchasing and Credit Cards (2017M-112)
… was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed 10 deposits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and … period, we reviewed 10 deposits totaling $52.9 million. All 10 deposits we reviewed were properly receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Oversight of New York State Forest Tax Programs (Follow-Up)
… in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program New York State’s land area of 30.2 million acres comprises almost 19 … in the protection of the environmental benefits of the State’s forest resources. Our audit covered tax exemptions …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followVillage of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… of the Village dictate and encourage elected officials to complete the training. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… Determine whether Town of Amherst (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and all nine elected officials), 67 employees or 74 percent …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… About the Program Due to the highly contagious nature of COVID-19, the pandemic has had devastating consequences for older … homes. Within weeks after the first case was identified, COVID-19 infection and death rates among New York State …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Key Findings The Treasurer did not record all financial activity using proper accounting procedures. As a result, … projects funds to separately account for the financial activity of projects undertaken. Periodically reconcile water …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has … Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… financial reports to the Board that include balance sheet account balances, detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… taken by the Thruway Authority (Authority) in monitoring and reporting on the status of the project items in the … the project items on the capital plan were starting and finishing on time and remaining within budgeted costs. We found the Authority …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followTown of Kent – Procurement and Information Technology (2017M-85)
… protection of equipment and private essential data against damage, loss or destruction. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… initial audit report, Selected Aspects of Accommodations for Passengers With Disabilities ( 2019-S-41 ). Background … airport (and terminal) operators to be responsible for implementing and maintaining boarding accessibility. … A May 2007 DOJ publication established best practices for state and local government website accessibility. The …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Board of Cooperative Educational Services (BOCES) officials accurately compensated employees. … bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of German – Supervisor’s Records and Reports (2023M-54)
… filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State … monthly financial reports to the Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Ocean Beach – Credit Card Usage (2022M-206)
… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206