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Town of Newstead – Joint Highway Facility Project (2012M-260)
… audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, … the Board authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to … involvement with not only the construction phase of a joint highway facility (Project) but the facility’s future …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the administrative … at reasonable intervals. Key Recommendations Audit and approve all claims prior to payment, except as otherwise …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060DiNapoli Statement on the MTA's July Financial Plan
… customer satisfaction surveys and recent quarterly transit summit discussions with New York City on the state of service …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of … Town of Deerfield Financial Management and Fuel Inventory 2012M253 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253XV.4 Overview – XV. End of Year
… scheduled to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers with liability dates after the lapse date will be rejected by OSC. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… over-estimated revenues for the years 2008 through 2012 by an aggregate of more than $126,000, which is more than a … fuel inventories, no one can be sure that fuel purchased by the Town is used only for Town vehicles and equipment. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… cash disbursements for the period January 1, 2011, through April 30, 2012. Background The Town of Edwards is located in … fund balance available for appropriation. Monitor actual results of Town operations against budget estimates …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Forestville – Water Fund (2012M-207)
… July 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. The Village is governed by an elected Board of Trustees which consists of … controls. Verify that the list of unpaid water rents is complete and accurate prior to relevy on the tax roll. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207State Agencies Bulletin No. 1784
… Program or received reimbursement from the Empire Star Public Service Award program are impacted by this … of the taxability upon enrollment in the program. Empire Star Public Service Award Empire Star Public Service Award recipients are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Town of Java – Water Accountability (2013M-338)
… of Audit The purpose of our audit was to review the Town’s water district operations for the period March 1, 2012 … do not have written procedures for reconciling the water produced by the Town’s water system, as indicated by the master meter readings, with … The purpose of our audit was to review the Towns water district operations for the period March 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … not always properly authorized, adequately supported or in compliance with statutory requirements. The former … The Town Attorney may have a prohibited interest in the contact between the Town and his law firm. Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a … The purpose of our audit was to examine the Courts financial activity for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Capital – 2023 Financial Condition Report
… Spending increases within major categories included: Transportation, up by approximately $1.2 billion (20.3 … percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. Over the next … of nonfederal capital spending financed on a pay-as-you- go basis to average 37.1 percent. At the end of SFY 2022-23, …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalSecurity Over Critical Systems
To determine whether NHTs access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsState Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected … than six months. Background: The IRS released the new Form W-4, Employee's Withholding Certificate , and … modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesExamination of Superstorm Sandy Expenses
… Purpose As part of a series of examinations of Agency responses to Superstorm Sandy (Sandy), we sought to … As part of a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAccuracy of Reported Cost Savings
… To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for calendar years … December 31, 2012. Background The Office of the Medicaid Inspector General's (OMIG) mission is to enhance the … Related Audit/Report of Interest Office of the Medicaid Inspector General: Quality of Internal Control Certification …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Aspects of Discretionary Spending
… Onondaga, Oswego, Cayuga, and Oneida counties. Its mission is to provide “safe, convenient, reliable, and … for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1