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Operational Training and Medical Assessments of Train Crews (Follow-Up)
… (MTA) is a public benefit corporation that operates North America’s largest transportation network. One of six … two divisions: A Division (the numbered lines and 42nd St. Shuttle) and B Division (the lettered lines and the 7 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… bus and subway service within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry Terminal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followTown of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … The purpose of our audit was to determine if the Supervisor properly accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Town of Owasco – Financial Management and Procurement (2021M-70)
… The Board did not effectively manage fund balance and reserve levels, establish multiyear plans or ensure the … playground equipment. The Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund … Develop and adopt a detailed and sufficient reserve policy. Develop policies and procedures for procuring …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… councilpersons. The 2012 budget for the general fund was $1,162,537, and the highway fund budget was $1,259,053. Key Findings The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of … for overtime that may not be necessary because overtime is not pre-approved and actual overtime hours are not … employees to maintain leave accrual balances that were much higher than those permitted by contract bargaining …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient … resource dedicated to preparing the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at Albany (the University), one of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Monitoring and Administration of Public Protection Grant Programs (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Monitoring and Administration of Public Protection Grant Programs ( … aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York City. In previous years, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … whether City of Cortland City officials ensured claims for credit account purchases and employee reimbursements were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Springfield – Accounting Records and Reports (2020M-175)
… did not: Prepare bank reconciliations, record receipts in the financial accounting software or provide the Board … monthly bank reconciliations, record all transactions in the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. Annually audit the Supervisor’s records …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … Board of Trustees which comprises four Trustees and a Mayor. Budgeted appropriations for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Town of Smithville - Annual and Claims Auditing (2020M-41)
Determine whether the Board annually audited the records of Town officers and audited claims before payment
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax … The purpose of our audit was to review the Clerks records and procedures for tax …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Rockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally … whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … The purpose of our audit was to determine if the Supervisor properly accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the … The purpose of our audit was to review the Town Clerks fiscal operations for the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal … did not maintain timely, complete and accurate records. For example, we reviewed eight credit adjustments totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313