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College at Cortland – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … costs totaling $696,909. Key Findings The travel expenses for the five College employees selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Alfred State College of Technology – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

College of Plattsburgh – Selected Employee Travel Expenses

… which are discretionary and under the control of agency management, include car rentals, meals, lodging, …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

Town of Mooers – Payroll (2014M-087)

… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087

College of Geneseo – Selected Employee Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees incurred over $100,000 in travel expenses during the three year period ending March …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expenses

Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … Key Recommendations Adopt a policy and develop procedures to ensure that the amount of unexpended surplus funds is … Review bid documents and State and county contracts to ensure that vehicle fuel is procured in the most …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34

College of Fredonia – Selected Employee Travel Expenses

… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expenses

University at Buffalo – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … state’s highest cost travelers worked at the University at Buffalo (University) and had travel costs totaling …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expenses

Town of Hague – Departmental Cash Receipts (2014M-320)

… Background The Town of Hague is located in Warren County and has a population of approximately 700. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… accurate accounting records and reports for all Town funds or ensure that bank reconciliations were properly performed. … amounts and the reconciled cash balances for each fund or special district. The Town did not file the required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Town of Laurens - Budget Review (B4-14-21)

… appropriated fund balance of $116,905 and real property tax revenues of $823,625. Key Findings We project that the … equitable. The Town’s tentative budget complies with the tax levy limit in 2015. Key Recommendations Consider the …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Town of Galen – Financial Management (2014M-341)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial … the operating funds that financed them and does not budget to fund reserves, and several reserves have not been properly … oversee and monitor the operations and finances relating to the provision of Town ambulance services. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341

Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)

… Supervisor improperly paid 20 claims totaling $19,919 without the audit and approval of the Board. These … Chamber of Commerce and $6,087 to the Chamber’s vendors without entering into written contracts stipulating what …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129

Susquehanna Valley Central School District – Information Technology (2020M-95)

… Key Recommendations Develop comprehensive procedures for regularly reviewing user accounts and disabling those …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

Mitchell-Lama Vacancies

… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … is charged with promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …

https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacancies

Town of Virgil – Justice Court Operations (2015M-77)

… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Town of Sidney – Budget Review (B4-15-18)

… Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to liquidate a …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

Technology Transfer Program and Royalty Payments (Follow-Up)

… included in our initial audit report, Technology Transfer Program and Royalty Payments (Report 2019-S-10 ). … the State University of New York’s (SUNY) technology transfer activity – the formal transfer of rights for …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-follow

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Town of Sweden – Justice Court (2014M-318)

… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 through September 4, 2014. … to be reported to the scofflaw program, but do not use the report that includes all tickets pending for more than 60 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318