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Town of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …
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-36Village of Cambridge – Payroll (2015M-74)
… located in the Town of Cambridge, Washington County, and has a population of approximately 1,870. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Selected Aspects of Supporting Small Businesses
… of reducing fine schedules and allowing for cure periods (grace periods) or warnings for first-time violations. The …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight of Construction Management Contracts (Follow-Up)
… historic site system to conserve, protect, and enhance the natural, ecological, historic, cultural, and recreational …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of the Farm-to-School Program (Follow-Up)
… included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the Program … The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, … awards grant funding to schools for projects based on several factors including reasonableness of cost, project …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Building Construction Site Safety
… of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, … managers, contractors, and subcontractors engaged in construction or demolition operations to institute and … From 2018 through 2020, 26% of all worker deaths in NYC were construction related. DOB reported that 2,003 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyTown of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Oversight of Child Protective Services (Follow-Up)
… included in our initial audit report, Oversight of Child Protective Services (Report 2021-S-17 ). About the Program The New York State Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and maltreatment, provide for the swift and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Newsletter," is intended to ensure the integrity of the state procurement process by providing for regular, centralized public notice of state agency and public authority intentions to … not-for-profit agency for the blind; Office of Mental Health approved special employment program serving mentally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesExclusion of Indebtedness for Sewage Facilities
… of indebtedness contracted for sewage facilities. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesOversight of Select High-Technology Projects (Follow-Up)
… financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology (high-tech) … are highly valued targets of economic development due to a belief that they will yield higher rates of growth, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followVillage of Leicester – Financial Management (2025M-7)
… complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) effectively … fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … Village’s financial affairs, which includes adopting the annual budget and establishing financial policies. The …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Leicester – Financial Management (2025M-2)
… the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in the adopted budgets. … fund balances. The Board continued to unrealistically estimate revenues and appropriations in the 2025 budget, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Cohocton – Procurement (2025M-13)
… Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period … the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Oxford – Procurement (2024M-88)
… – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to procure … Determine whether the Town of Oxford Town officials used a competitive process to procure …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key … of Earlville Village ClerkTreasurer recorded and deposited all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lapeer – Budgeting (2024M-127)
… fund balance in these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December … estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated … (81 percent) and $99,605 (29 percent) in the general and highway funds, respectively. Actual expenditures were less …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127