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Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The … and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by management at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… In addition to fiscal constraints, the agency’s staffing levels have remained largely unchanged over the past decade, … needs to provide a clearer picture of whether staffing levels and current levels of investment in clean water, the cleanup of polluted sites and other environmental purposes …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… behalf of their component districts (local districts that partner with and are supported by the BOCES) and receive …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… capital plans have not been developed. We also released T own of Highlands – Receiver of Taxes and Assessments …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. … Fire District District Board of Fire Commissioners Board provided adequate oversight of the Treasurers fiscal duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation … 2016 through April 2019. The CEO paid this reimbursement in April 2019. The CEO failed to comply with the Board’s …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… District (District) Board and District officials procured natural gas at the most favorable terms and in the best … Findings The Board and District officials did not procure natural gas in accordance with New York State General … The Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not … found they were supported by adequate documentation and for appropriate purposes. Key Recommendation Ensure signed …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education Board and officials properly established and used reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… purposes, only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling approximately … were obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s … Determine whether the South Butler Fire District District Board of Fire Commissioners Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … Determine whether Town of Shelter Island Town officials properly administered the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated as the cause for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings Town … did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. Officials also did … and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling $56,262, 176 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… Trustees (Board) transparently planned and monitored the pool capital project (Project). Key Findings The Board did … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… to a one-year conditional discharge and paid the Village full restitution of $16,525 in connection with his crimes. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12