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Selected Management and Operations Practices
… Objectives To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesElba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Eden - Real Property Tax Exemptions (2018M-231)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … C includes our comment on issues raised in the Town’s response letter. … Determine whether select real property tax exemptions are properly supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Hagaman – Claims Auditing (2022M-11)
… claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved … before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had … head approval. Pass resolutions approving claims. Key Recommendations Clerk-Treasurer should discontinue adding …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our … residence by $4,200. Key Recommendations Obtain proof of residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… complete report - pdf ] Audit Objective Determine whether the Board and Village officials developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Ramapo Catskill Library System – Procurement (2015M-84)
… libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, elected by … adopted a purchasing policy. Key Recommendations Establish and implement a competitive process when purchases that …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Town of Stockport – Disbursements (2013M-216)
… checks totaling $6,257 were issued and paid but were not on abstracts, and the Town could not account for five checks. These five unaccounted for checks were not listed on any abstracts and were not paid. However, they were not … are accounted for, and all checks issued are listed on abstracts and approved by the Board. … Town of Stockport …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… and have not conducted periodic physical inventories in at least 10 years. As a result, officials lack assurance … was still active on the inventory list but was disposed of in October 2018. Key Recommendations Ensure BOCES’ asset … and assets are tagged and recorded prior to being placed in service. Conduct periodic physical inventories. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mGlen Aubrey Fire Company – Board Oversight (2022M-139)
… whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection … Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop written … whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Kirkwood – Justice Court Operations (2016M-414)
Town of Kirkwood Justice Court Operations 2016M414
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly … goals or other criteria while assessing material aspects of the proposed projects prior to approving them. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andCity of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… New York State Comptroller Thomas P. DiNapoli and the Fire … Company. State Comptroller DiNapoli, as trustee of the New York State Common Retirement Fund, and the FPPA were …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedBovina Fire District – Fund Balance (2015M-138)
… not have an equipment replacement schedule and there is no consensus between Commissioners or Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Honeoye Central School District - Information Technology (2019M-9)
… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179