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Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis of …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andAssessment and Collection of Selected Fees and Penalties
… (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, … and asbestos-related project fees. As a result, the health and safety of New York State residents may be at risk … Oversight of Revenue Contracts (2009-S-16) Department of Health: Oversight of Revenue Contracts (2009-S-17) … To …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located in the City of Utica … Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed seven-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hancock Central School District - Non-Resident Student Tuition (2021M-208)
Determine whether Hancock Central School District District officials established nonresident tuition NRT rates in the best interest of District taxpayers
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or enter … of natural gas. For nearly a decade, paid natural gas rates that were on average two times the benchmark rates. May have been able to reduce its natural gas costs by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Machias – Supervisor’s Financial Duties (2021M-98)
… financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … prior to deposit. The administrative assistant, who was involved with the processing of financial transactions, had …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims included adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… of Shawangunk in Ulster County. The Company is governed by an elected five-member Board of Directors. Revenue for the … over the Treasurer’s unsegregated duties, such as regular reviews of financial records and reports, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesTown of Oppenheim – Town Clerk Operations (2014M-248)
… and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… January 1, 2012, through March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … issued on May 3, 2010, examined whether the Department of Health (Department) was appropriately paying out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Rochester is a public school financed by local, State and federal resources that is not under the control of the … private and sensitive information (PSSI). The School does not have a disaster recovery plan. Each user does not have his or her own unique user name for the financial software. Key Recommendations Adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyCounty of Cortland – Departmental Operations (2013M-157)
… on the number of additional officers hired in the jail and road patrol. The County is not imposing certain …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationNorth Babylon Union Free School District – Online Banking (2023M-156)
… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key … of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … corrective action. … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Eden Central School District – Capital Project Management (2024M-83)
… provided sufficient oversight of and managed the District’s 2022 capital project (project) in a transparent manner. Key … million, and officials did not submit change orders to the New York State Education Department (SED) in a timely manner for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83