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Collection and Use of Oil Spill Funds
… the Department of Environmental Conservation (Department) is collecting all fees due the New York Environmental … all cleanup bills submitted for payment. The Department is responsible for providing technical assistance and … allowable costs are charged to the Fund. The Department is also responsible for licensing, registering, and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsCity of Binghamton – City Operations (2015M-280)
… options for providing those benefits to employees and retirees in a cost-effective manner. Discuss with the City …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280City of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86City of Yonkers – Budget Review (B17-6-11)
… billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers Public Schools …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Metropolitan Transportation Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have … because this was not always the case. We recommended that Transit and Railway monitor when inspections are occurring …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followLength of Service Award Programs (2014-MS-1)
… system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1City of Yonkers – Budget Review (B17-6-10)
… Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and other fees may … school payments, mortgage tax, income tax surcharge, parking violations and amend as necessary. Develop a plan to … fund. Pass the necessary amendments to change the fees for parking violations, and other fees. Pass a resolution to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Town of Queensbury – Justice Court (S9-14-2)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, … with three Justices – George Mead (retired June 2013), John Hallett and Larry Covell (who started July 2013) – and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… review was to determine whether the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City's general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Elmira – Financial Condition (2017M-90)
… Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is … was not reported timely during the fiscal year, and annual financial reports were not filed on time with OSC. … deficits from 2013 through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Licensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). About the Program … To assess the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followVillage of Stamford – Claims Audit (2022M-197)
… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Village of Quogue – Justice Court (2015M-18)
… Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 was for current cases. … and verify that all receipt numbers are accounted for on a monthly basis. Ensure that monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Nissequogue – Information Technology (2015M-31)
… have not designated an information technology (IT) administrator who is independent of the Village’s financial … plan. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Worcester – Claims Audit (2022M-145)
… should not have been approved for payment. For example, 131 claims totaling $597,410 were approved without evidence …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Ilion – Information Technology (2015M-34)
… technology (IT) incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by … including how to recognize and respond to falsified email messages and the risks of inappropriate Internet use. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Management and Maintenance of Non-Revenue Service Vehicles
… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles