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Village of Mayfield – Water and Sewer Operations (2017M-28)
… a population of approximately 800. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Homer – Purchasing and Credit Cards (2017M-112)
… was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Fairport Central School District - Payroll and Employee Benefits (2023-118)
… Audit Objective Determine whether Fairport Central School District (District) officials accurately paid … we found one of the five employees that received a retirement incentive should not have been paid $2,000 because …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law was enacted to reduce rechargeable …
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)
… more than 5,000 associated projects. ESD is statutorily required to report on its economic assistance programs, … January 2017, ESD hired a contractor to migrate projects from the in-house project tracking system to Dynamics and …
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)
… State nursing home residents soared. Infection control is an essential component of any health care delivery and a … to strong infection control practices. The Department is responsible for overseeing nursing homes, long-term care … The audit found that, while the Department’s duty is to act solely to promote public health, instead of …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … and the Board lacked the financial information necessary to properly monitor and manage Village finances. The …
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)
… a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Budgeted appropriations … that were not set up to properly account for transactions by individual funds. The Supervisor did not prepare accurate, … programs to process the Town's financial transactions by combining the functions into one program. Provide monthly …
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)
… a population of approximately 14,000. The Town is governed by an elected five-member Town Board. The Town budgets for … In addition, we identified questionable Internet use by Town employees including visiting websites for online …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… as a result of a medical error introduced during surgery by a physician with a history of negligence unknown to the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… at a vendor-supported level to ensure the accuracy and integrity of information. Key Findings According to the … levels required to preserve the accuracy and integrity of Department information. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of German – Supervisor’s Records and Reports (2023M-54)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … records and reports in a complete, accurate and up-to-date manner . As a result, the Town Board’s (Board) ability to monitor the Town’s financial operations was compromised, …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Recent Trends and Impact of COVID-19 in Brooklyn
… building and using computer hardware.’ Seeing like a city: how tech became urban . August 2020. 34 See list and …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynXIV.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 assets. The Statewide … compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States 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
… and notes - This account includes receivables created by loan and note transactions reported by public benefit corporations. Other - This account includes … and localities) in accordance with appropriations enacted by the State Legislature, most frequently for capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsVillage of Westfield – Water and Sewer Operations (2014M-209)
… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… clarification, or documentation from agencies during the voucher or expense report audit process. Agencies are … audit process, Bureau auditors will contact a Voucher Authorizer at the agency via phone call or email. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… An “ Award ” is a final decision directing payment by the State made by either (1) an administrative agency authorized to direct … of an administrative agency authorized to direct payment by the State is the Division of Human Rights under the Human …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreements