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Inspecting Highway Bridges and Repairing Defects

… and repairing any defects found during inspections. If a serious ("red flag") structural defect is identified during … action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written … Any repairs and alternative actions must be approved by a licensed professional engineer. As of July 2012, NYSTA …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects

Real Estate Portfolio

… of its real estate holdings established a value for those ho …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolio

Town of Jay – Records and Reports (2023M-22)

… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … and October 31, 2022, five accounts were overstated by a total of $19,037 and 13 accounts were understated by a … Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22

Ardsley Union Free School District – Financial Management (2024M-13)

… average of $2.9 million from 2017-18 through 2021-22 while it had an operating surplus in each of those years …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13

Town of Butler – Highway Asset Accountability (2024M-115)

… is an increased risk that Department assets could be lost, stolen or sold without detection. Specifically: The Highway … whether the unaccounted-for diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

Brookhaven Fire District – Procurement and Information Technology (2014M-339)

… May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … software system administrator. The Board has not adopted a disaster recovery plan or breach notification policy. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339

Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)

… November 20, 2013. Background The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of … compared the rates the District paid with rates charged by a local energy cooperative. We estimate that the District …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365

Town of Owego Fire District – Board Oversight (2013M-26)

… 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners … established expectations. The payroll vendor has access to a District bank account with a significant amount of District …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which … and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises six members. Expenditures … Ensure that the City deposits all quarterly payments into a Joint Water Project account. Analyze the time and costs …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236

Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)

… Board of Cooperative Educational Services is a public organization created to provide shared educational … to 27 components school districts. BOCES is governed by a 13-member Board of Education elected by the boards of the … million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adult

Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)

… Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and has a population of approximately 1,470 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and …

https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-online

Village of Belmont – Water and Sewer Operations (2014M-101)

… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

City of Niagara Falls – Financial Management and Information Technology (2013M-47)

… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …

https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47

Software Management (2015-MR-3)

… colleges, that have many different users that perform a variety of functions. Typically, colleges will have several … approximately 6,000 computers between them and budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …

https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3

Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)

… of floodwater and sediment damage. It is governed by a seven-member Board of Directors. District expenditures … The Assistant provided two versions of the 2011 budget and a Board member provided a third version. All three versions … former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …

https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over

Town of Covington – Town Supervisor (2013M-371)

… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of five … fund balance to cover its operations if it pays back a $139,000 interfund loan to the general fund. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371

Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)

… 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately 1,400 residents. The Town Board … designed or operating effectively. Although the Town has a collective bargaining agreement (CBA) with the highway …

https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326

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