Search
Infrastructure Inspection and Maintenance
… State Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal … Law requires the Corporation to maintain the Canal System in good condition. The Corporation’s Canal Structure … inspection requirements and frequency standards, including in-depth inspections (Inspections) – both above and below …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceState Agencies Bulletin No. 2042
… is lapsing on 09/15/2022, agencies will need to insert a new row into PayServ on the Department Budget Table USA with … is lapsing on 09/30/2022, agencies will need to insert a new row in PayServ with a valid chartfield string effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2042-sfs-chartfield-strings-payserv-9152022-9302022-lapse-datesTown of Hempstead – Procurement (2022M-63)
… [read complete report - pdf] Audit Objective Determine if Town of Hempstead … Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of intangible assets, the State will capitalize assets with values in excess of $1,000,000. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureGreenville Central School District – Information Technology (2021M-156)
… established adequate network user account controls to prevent unauthorized use or access. Key Findings District … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not: … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Ensure the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTown of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Porter – Capital Projects (2013M-352)
… of our audit was to review the Town’s capital projects for the period January 1, 2012 through October 9, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 adopted budget … taxes and finance operations. The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Schuyler – Financial Management (2014M-182)
… not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated excessive fund balance in the general fund and sewer district fund. At current spending levels, the …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182State Agencies Bulletin No. 1848
… is lapsing on 09/15/2020, agencies will need to insert a new row into PayServ on the Department Budget Table USA with … is lapsing on 09/30/2020, agencies will need to insert a new row in PayServ with a valid chartfield string effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesTown of Rosendale – Justice Court (2014M-232)
… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings JCIDA officials did not appropriately … schedule. Assess annually reported capital investment and salary information for reliability or compare it to estimates …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… money was safeguarded. Key Findings The Board did not: Act in accordance with the inter-municipal agreement. Ensure that … and monitor vendor contracts. Key Recommendations Operate in accordance with written agreements. Maintain adequate …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightRochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … first effort is the recent review of the adopted budgets for the 2018-19 and 2019-20 fiscal years. Thereafter we will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom … accounted for. Key Findings District officials need to improve internal controls over FFA cash receipts and … tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required prior …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomEastport-South Manor Central School District – Building Safety (2020M-18)
… Education (Commissioner) and needed repairs are completed or scheduled in the capital plan. District officials … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Monitoring and Administration of Public Protection Grant Programs
… and gun-related deaths. Together, these two programs make up about $19.2 million of the $42.3 million in Division …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of Edinburg – Justice Court Operations (2014M-226)
… were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not … the bail bank account. Maintain adequate documentation of case activity in the case files and court records. Reconcile the bail balance to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… properly reported and money was safeguarded. Key Findings The Treasurer did not provide sufficient oversight of the … check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial