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Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the Village’s purchasing and … for purchases and public works contracts subject to its competitive bidding requirements. However, the … the number of quotes or request for proposals (RFPs) to be obtained for purchases that were not subject to …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210CUNY Bulletin No. CU-751
… (deduction code 486) rates as follows: Title Title Code Old Rate New Rate Supervisor of Electrician 9791769 $28.36 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Village of Clayville – Board Oversight (2015M-115)
… an annual audit of the Clerk-Treasurer’s records or cause an audit to be performed. Key Recommendations Deposit …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… not issued to provide supporting documentation for the funds collected during our audit period and checks received … documentation is maintained to account for all Company funds collected and ensure that all funds collected are deposited in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mBornhava – Compliance With the Reimbursable Cost Manual
… services, depreciation costs, food expenses, bank fees, bad debt, administrative costs, charitable contributions, and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualSustainable Investments and Climate Solutions Program
… risks and opportunities. A key component of the plan is the creation of the Sustainable Investments and Climate … goal of $20 billion achieved the same year. Andrew Siwo is the Director of the SICS program and will build on the … Accelerating the Fund's investments in climate solutions is essential to protecting and growing retirement assets. An …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $13.3 … Key Findings The District did not apply in a timely manner for all the transportation State aid to which it was entitled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings … provide adequate oversight, as it did not review, verify and approve County chargebacks prior to payment or actively … services. As a result: The Authority did not require and review detailed support for County chargebacks and paid …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … Background The Albany City School District is located in the City of Albany, Albany County. The District is … developed a disaster recovery plan; however, the Board has not formally adopted the plan. Also, the plan does not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To determine whether the costs reported by Leake and Watts Services Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualTown of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… September 30, 2014. Background The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in … and has a population of approximately 2,100. The Village is governed by an elected five-member Board of Trustees. … assistant Court clerk are adequately segregated. Where it is not practical to segregate duties, the Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Authority Contract Approval, Reporting and Filing
… Authorities must also amend reports as this information changes. Instructions Annual Report Form Submit Contracts and … View User Demo (14 minutes) Enroll New Users Resources Title 2 of NYCRR Part 206 Public Authorities Law Section …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingGlens Falls Housing Authority – Tenant Rents (2014M-370)
… 1, 2013 through August 31, 2014. Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a … Glens Falls Housing Authority Tenant Rents 2014M370 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Georgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Board of Fire Commissioners. Budgeted appropriations for the general fund for 2014 total approximately $145,700. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… operations and financial practices of the Clerk’s office for the period January 1, 2016 through May 19, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131