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Downsville Fire District – Procurement and Claims Audit (2022M-130)
… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … debit card transactions, totaling $8,346, were paid prior to Board audit and approval, which could result in the …
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)
… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were properly audited and … Town Board Board sought competition when procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Watervliet City School District – Payroll and Claims Processing (2013M-4)
… processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is … employees generally earn a fixed number of days of leave time each year for vacation, illness or … and 17 claims totaling $41,226 were not audited until after payment. Key Recommendations Ensure that all employees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Skaneateles Central School District – Records and Reports (2015M-154)
… The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and … of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Laurens Central School District – Budgeting and Reserves (2013M-135)
… realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton … Village of Mayfield Water and Sewer Operations 2017M28 …
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)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in …
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)
… retirement payments are disbursed in accordance with the CBA. District officials generally agreed with our …
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)
… are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced …
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)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is … To determine the extent of implementation of the two recommendations included in our …
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-followVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …
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)
… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through … has not conducted an annual audit of the Supervisor’s records for several years. Key Recommendations Discontinue … statements. Conduct an annual audit of the Supervisor's records or engage an independent auditor to conduct the audit. …
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)
… for online banking and investment, shopping, travel, sports, social networking and entertainment. Town officials …
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)
… for monitoring compliance with applicable federal and State laws and regulations and, through its Bureau of … certain sections of law are allocated to a special revenue fund created specifically to support PSC expenditures. 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
… and rehabilitation of approximately 31,000 individuals in its custody at 44 facilities throughout the State. The … an account created on the Provider’s website. Individuals in specialty populations are allowed limited access to two … Services to submit the required exception request form. Implement the remaining technical 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)
… Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not entitled to and … entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record …
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
… 2.7 million people in 2020 and was the fastest growing borough over the last decade (9.1 percent). Private sector … in area (70.82 square miles) of the five boroughs after Queens (108.53 square miles). Many of the early settlements … 495,750 5.6% NYC 8,804,190 7.6% Sources: U.S. Census Bureau; OSC analysis The trend through 2019 suggests that …
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
… in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital assets. The Statewide … of General Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the … System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation