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Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… to evaluate the financial condition of Water District 1 and determine if the Board complied with adopted resolutions … The Town of Ripley is located in Chautauqua County and had a population of approximately 2,400 as of the 2010 … operating costs between the Town’s two water districts, and adopted budgets for one district were unreasonable, …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town 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-289Oneida City School District – Information Technology (2020M-80)
… School District’s (District) network was adequately secure to protect the student information system (SIS) against … Findings The District’s network was not adequately secure to protect the SIS against unauthorized use, access and loss. … manage user accounts or administrative permissions to limit access to assets and data. Some District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… December 31, 2018. About the Program The Department of Civil Service (Civil Service) administers the New York … plan is the Empire Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross … Eligibility and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesState Agencies Bulletin No. 1841
… 6 members of TRS Plan Type 7X are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT … year. The amount of the increase is based on the increase in the Consumer Price Index for the one year period ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … $1.22 million. Key Findings Town officials failed to establish comprehensive written policies and procedures … and procedures. Establish written policies and procedures to provide adequate guidance and internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… requirements. The audit period was January 1, 2016 through August 31, 2017. The Mitchell-Lama Housing Program was … 1971 and has 1,525 apartments. Between January 1, 2016 and August 31, 2017, Linden Plaza made total vendor payments of … of approximately $6.1 million in contract payments to 11 vendors and $4.6 million in non-contract payments to 163 …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followTown of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating sales tax … Findings Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development … Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used … Reduce the amount of surplus fund balance by continuing to appropriate fund balance and establishing and funding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesCollege at Cortland – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … the amount of bail held by the Court at any given date. The amount of bail held should be incorporated into the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Alfred State College of Technology – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees each incurred over $100,000 in travel expenses during the three year period ending March … other travel expenses that we identified as outliers in our planning analysis. These included over $1,037,509 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesCollege of Plattsburgh – Selected Employee Travel Expenses
… diverse population of undergraduate and graduate students for a wide range of professional pursuits, responsible … 2011. Of that amount, $1,311,659, or about 46 percent, was for reimbursements to employees for travel expenses and … to ensure appropriate use of the State travel card and reimbursement of travel expenses. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087College of Geneseo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … costs totaling $252,042. Key Findings The travel expenses for the three College employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, … The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed … The Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34College of Fredonia – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … travel payments. Key Findings The travel expenses for the five College employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesUniversity at Buffalo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. The highest-cost travelers each incurred over $100,000 in travel expenses during the three year period ending March … $3,593,928. We also audited one employee with an outlier in fuel expenses that totaled $45,882. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expenses