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Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Albion – Financial Management (2021M-29)
… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Oversight of Transportation Services and Expenses (Follow-Up)
… seven regional offices that provide support services for parolees (Community Supervision), as well as a Central … facilities, 32 manage the repairs and procurement of parts for their facility or another facility for their assigned vehicles. Five facilities as well as …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followPrivacy and Security of Student Data (Follow-Up)
… educational services in the United States. SED administers school aid, regulates school operations, maintains a performance accountability … Its responsibilities include oversight of more than 700 school districts with 3.2 million students, 12 Regional …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli Announces Sale of General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 8 of tax-exempt and taxable New York State General Obligation … state also expects to sell $69 million to refund a portion of certain outstanding General Obligation bonds to reduce the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli: Oversight of Supportive Housing Falls Short
… for those funds. The full audits can be found online at http://www.osc.state.ny.us/audits/index.htm . For …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortNational Directory of New Hires Data Security
… and Disability Assistance has met federal requirements for securing National Directory of New Hires data. Our audit covered the period from March 2020 through January 2024. About the Program The Office of … Temporary and Disability Assistance (OTDA) is responsible for supervising State programs that provide assistance and …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityCity of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … Based on the results of our review, the significant revenue and expenditure projections in the proposed budget … our previous recommendations and decreased ambulance revenue estimates closer to actual revenues from $1,025,786 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Oversight of the Early Intervention Program (Follow-Up)
… services later. Young children missing these opportunities for early intervention services are potentially at greater … many children who could benefit from the Program weren’t receiving services, and children who were receiving services weren’t always getting them in a timely manner. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followDepartment of Transportation Bulletin No. DOT-45
… Questions regarding taxes may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceOffice of Operations: 2024 Virtual Fall Conference
… WHEN October 28 - November 4 REGISTRATION No registration is required. WHO SHOULD ATTEND This conference is intended … Record This session will provide an overview of a typical procurement timeline and an in-depth review of key … 29 9:00 – 10:45: Contract Payment Review Are we getting what we paid for? This course discusses the monitoring …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceTown of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Summit – Town Clerk (2024M-51)
… New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three … NYS agencies in accordance with Town Law Section 27 which required the Clerk to remit fees collected on or before the … Key Recommendations Deposit and remit all fees within the required time frames. Prepare bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of Berkshire – Board Oversight (2023M-122)
… adequate compensating controls. Ensure all claims are approved, supported by sufficient supporting … audit the Supervisor’s records and reports and ensure AFRs are filed timely. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Harpersfield – Claims Auditing (2024M-71)
… necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary determinations required …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Pitcairn – Claims Auditing (2024M-69)
… Competition or the use of State contract could have saved money. For example, a State diesel fuel contract could have …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and … did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor … project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72City of Newburgh – Budget Review (B24-6-9)
… to cover unforeseen circumstances. The City should refrain from including the additional $1.5 million revenue and … includes a tax levy of $24.5 million, which is $115,087 from exceeding the tax levy limit. Key Recommendations Develop a plan to maintain fund balance at a reasonable level to ensure …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9