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Oversight of Adult Protective Services Programs
… unable to meet their essential needs (e.g., food, shelter, clothing, medical care); are in need of protection from …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsTown of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Administration of Self-Insured Workers’ Compensation Plans
… Bridge and Tunnel Authority. The audit period was from July 1, 2015 to June 30, 2018. About the Program Every … New York State must provide workers’ compensation, and are required to buy insurance against the cost of occupational … of the three self-insured agencies administers its own plan and uses its own procedures for processing claims, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … The purpose of our audit was to evaluate internal controls over purchasing for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Oversight of Runaway and Homeless Youth
… and homeless youth and facilities to ensure they meet State standards and regulations. The audit covered the period … and homeless youth and facilities to ensure they meet State s …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthTown of Mooers - Procurement (2020M-55)
… procured goods and services in accordance with Board policy and applicable statutory requirements. Key Findings Of … were not procured in accordance with the procurement policy. Key Recommendations Procure purchase contracts … requirements in compliance with the Town’s procurement policy. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two … services. Key Recommendations Follow competitive bidding statutes and policy requirements. Revise the procurement … with the Towns procurement policy and applicable statutes …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Johnstown – Payroll (2014M-55)
… was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Warrensburg - Procurement (2014M-96)
… The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and is governed by an elected five-member Board. Budgeted … evidence that the quotes were obtained. The Town did not have contracts with all service providers. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Berne – Procurement (2014M-147)
… Background The Town of Berne is located in Albany County and has a population of approximately 2,800. The Town is governed … highway funds total $2.2 million. Key Findings The Board has adopted comprehensive procurement policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Town of Byron – Procurement (2024M-11)
… audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Airmont – Claims Auditing (2024M-1)
… reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that none of these claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for … Appendix B includes our comments on the issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Village of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Throop – Procurement (2022M-173)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials … were not followed for 72 purchases totaling $887,952 of the 180 purchases totaling $1.3 million we reviewed. … from seven providers totaling $595,996, 99 percent of the $601,037 total services obtained from eight vendors. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Unadilla – Procurement (2022M-182)
… report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to … (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, Village … totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance that the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182City of Salamanca - Collections (2023M-131)
… – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during our audit period and … approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records. …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36