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Licensing and Monitoring of Proprietary Schools (Follow-Up)

… requires all non-degree-granting proprietary schools to be licensed by the State, unless they meet certain exemption … Department (Department), the Bureau of Proprietary School Supervision (Bureau) is responsible for overseeing … – are protected. As of January 20, 2023, there were 359 licensed proprietary schools – 333 private career schools and …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-follow

Village of Clayville – Board Oversight (2015M-115)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, … Village of Clayville Board Oversight 2015M115 …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Town of Groton – Long-Term Planning (2022M-113)

… the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway … Key Findings Town officials did not establish long-term capital and financial plans to address the Town’s Highway … and adequately. Key Recommendations Develop long-term capital and financial plans to replace highway capital assets …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Town of Marathon – Town Clerk (2022M-143)

… accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and accurate … of the financial records . As a result, the Clerk’s bank account balance was $6,251 more than it should have been as … records, books and related supporting documentation and deposit, remit and report collections to the appropriate …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Department of Transportation Bulletin No. DOT-41

The purpose of this bulletin is to provide agency instructions for processing the 2022 Shift Lump Sum Payment

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-season

City of Olean – Budget Review (B1-13-2)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Owego – Financial Management (2015M-179)

… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of North Norwich – Budgeting (2015M-54)

… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored … fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not … fund balance levels. The Board used non-recurring revenues to fund recurring expenditures. The Board did not fund its …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Princetown – Claims Auditing (2015M-50)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through October 31, 2014. Background The Town of Princetown is located in Schenectady County and has a … The purpose of our audit was to review the internal controls over the …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

City of Gloversville – City Clerk (2019M-96)

… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and … Determine whether the City of Gloversville City Clerk properly accounted for fees …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

Town of Rosendale – Financial Operations (2015M-38)

… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to review selected Town financial operations …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

City of Oneonta – Departmental Collections (2013M-13)

… practices, the risk will remain increased that all moneys due to the City will not be received, recorded and … information and accounting software reports/access so that all moneys are properly recorded and deposited. Require that … Director to support departmental receipts to ensure that all moneys received are properly recorded and deposited. …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of Phelps – Financial Management (2015M-70)

… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

City of Newburgh – Budget Review (B6-13-21)

… of the properties, specifically the largest property which is listed for sale at $1 million. If these properties are not … $561,000 of fund balance, which is a non-recurring funding source. Because this is a one-shot funding source, the City will face a shortfall of at least this amount when it prepares its 2015 budget. The City’s proposed budget …

https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21

Town of Livonia – Justice Court (2015M-76)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a … The purpose of our audit was to examine the Courts financial operations …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

City of Norwich – Information Technology (2012M-254)

… Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

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

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

Town of Stockton – Financial Management (2014M-90)

… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

Town of Sidney – Budget Review (B4-14-19)

… responsible for the $1.9 million payable, the fund has only approximately $535,000 in current resources available to …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19

City of Amsterdam – Budget Review (B20-5-8)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8