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Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town vehicles and fuel were only used for Town business. Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… Objective To determine the extent of implementation of the 10 recommendations included in our initial audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). Background Our initial … determined that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed to be done. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … policies that are applied to the extent practical in our ACFR presentation for the recording of capital assets. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… is doubtful. The repayment agreements are primarily drawn up to establish creditor rights, however, the existence of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… whether DEC adequately monitored and enforced compliance with the Law to promote the proper disposal of lithium-ion … effectively monitoring manufacturer or retailer compliance with the Law. C2R had 911 retailers enrolled in its program, … 1,248 potentially covered retailers that were not enrolled with C2R; we tested 72 of those and found 69% did not have …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting … devastating consequences for older populations residing in congregate settings, such as nursing homes. Within weeks … component of any health care delivery and a key concept in achieving the Department’s mission to protect and promote …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followTown of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267State Comptroller DiNapoli Releases School and Local Government Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison – Supervisor’s Fiscal Responsibilities Audit … data. Pursue a Career in Public Service: We’re Hiring The Office of the State Comptroller is hiring auditors around the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsTown of Putnam – Accounting Records and Reports (2022M-188)
… through 2021 annual update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required … and file AUDs on a timely basis. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Downsville Fire District – Procurement and Claims Audit (2022M-130)
… (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Danby – Claims Processing and Procurement (2022M-127)
… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not … for payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card … to the former Town Supervisor (Supervisor), resulting in overpayments totaling at least $12,043. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Public School Safety – Incident Reporting and Unauthorized Student Departures
… Purpose To determine whether New York City Department of Education … children in another school within the district that is not designated PD. Key Findings Our review of 10 sampled … be correct; and the necessary corrective actions might not have been taken. On 184 occasions, students appear to have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit … sufficient or is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… complete report – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records … within each Village fund or establish capital projects funds to separately account for the financial activity of …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Kent – Procurement and Information Technology (2017M-85)
… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The Town did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85