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Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… and procedures to provide guidance to Town officials on how to process and distribute payrolls. Although the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information … 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and … the Town’s financial software package. Maintain an up-to-date inventory list of all of the Town’s computer and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Lackawanna – Network Management and Internal Controls (2021M-215)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented … IT security awareness training to all personnel who use IT resources. Develop a comprehensive written IT contingency … to initiate corrective action. … Determine whether City of Lackawanna City officials properly implemented information …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… Act provides for the efficient and regular distribution of information of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) to collect and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … support efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with … is obtained and retained as required. Ensure evaluations of professional service providers are performed as required. …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. Key Findings … Claims were not consecutively numbered between monthly abstracts. One abstract with no supporting claim detail was … that all claims are consecutively numbered during the fiscal year as per statute. Thoroughly review all abstracts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… function. Eight summer recreation registrants did not pay program fees that ranged from $80 to $130 per person …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … Key Recommendations Adopt budgets with realistic estimates of appropriations and financing sources based on historical …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2010 through September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: Wall St. Profits Soared in First Half of 2020
… Amidst the economic tumult brought on by the COVID-19 pandemic, the securities industry saw its … to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance . “An injection of federal stimulus … an outsized source of revenue, but the rising profits on Wall Street are disconnected from the pain being felt on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … the Village’s response letter. … Determine whether Village of Castile Village officials accurately billed New York State …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that … 262,765 cases with outstanding balances of $108,314,492 from January 1, 2012 through February 1, 2019. About the … that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violations