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Oversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the Program New …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Building Construction Site Safety
… covered the period from January 2018 through December 2021. About the Program DOB is responsible for regulating the … incidents occurred between January 1, 2018 and May 15, 2021. These incidents resulted in 36 fatalities and 2,066 … personal injury, and property damage. Between June 10, 2021 and August 31, 2021, we visited 43 construction sites …
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-63Accuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … a discharge classification. Specifically, when we examined DoE’s discharge classifications for its 2004-08 general …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… assets are included net of appropriate depreciation in the government-wide financial statements. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
General capital assets should be accounted for at historical cost at estimated historical cost if actual historical cost is not practicably determinable
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit report. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followTown of Stockport – Disbursements (2013M-216)
… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Shandaken – Payroll (2013M-201)
… contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare … and audit disbursements, including payroll, made to employees. Consult with the Town attorney about possible … details prior to payment, including periodically reviewing salaries and hourly wage rates to ensure that they match …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Schaghticoke – Budgeting (2013M-239)
… Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and … revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Oversight of Transportation Services and Expenses
… Fuelmaster information. About the Program The Department is responsible for the confinement and rehabilitation of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCollection of Lease and Permit Revenues
… Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee … only two permits, with a total outstanding of $61,530. We identified 61 permits with a total outstanding of $1.2 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… Fund Requirements The distribution of the STIP investment earnings (STIP interest) to participating funds is governed by §98-a of the State … loans in specific funds listed in Article VII language bills. SFL §98-a further states: “Notwithstanding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsTown of Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Cobleskill – Budgeting (2023M-138)
… report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic budgets. Key Findings The … … Determine whether the Town of Cobleskill Town Town Board Board developed realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Village of Madison - Collections (2023M-160)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Islandia – Overtime (2023M-121)
… properly approved, documented and controlled overtime for employees. Key Findings Village officials did not properly approve, document or control overtime for employees. During our audit period, the Village paid … preapproval of non-emergency overtime. Monitor the salary and overtime budgets to facilitate control of these …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Colesville – Procurement (2023M-92)
… report – pdf] Audit Objective Determine whether Town of Colesville (Town) officials used a competitive process to … with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials … goods and services. Retain adequate documentation of actions taken when procuring goods and services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … Key Findings The Village did not always competitively bid or obtain quotes for purchases as required in its …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Privacy and Security of Student Data
… all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-data