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Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Village of Monticello – Records and Reports (2020M-104)
… Treasurer (Treasurer) maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the period January 1, … residents. The City government is organized under a City Council, which comprises five elected Commissioners, one of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and … other things: Denial of reimbursement to employees who do not submit required and appropriate documentation of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresCortland County - Financial Management and Reporting (2019M-162)
… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial information with which to manage operations. Key Findings The Legislature …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… for improved oversight, particularly regarding contractor performance, to ensure that contractor deliverables are outcome-based and correlate to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… services totaling $27,048. The Board did not ensure that all claims were supported with adequate documentation, for … Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show evidence of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Mohawk – Records and Reports (2013M-113)
… 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately … reflects the Town’s financial activity. … Town of Mohawk Records and Reports 2013M113 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and supported. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Town of Canton - Compensation and Benefits (2018M-159)
… were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The … were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159City of Hudson - Payroll and Accrued Leave (2020-14)
… controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, … earned and used. City officials did not have a process to verify accrual balances prior to approving the use of …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Monitoring and Administration of Public Protection Grant Programs
… allowable under the related contracts. The audit covered Gun Involved Violence Elimination (GIVE) grant contracts that … and other stakeholders to reduce and prevent shootings and gun-related deaths. Together, these two programs make up …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… Objective To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesProject Tracking Systems and Economic Assistance Program Evaluations
… economic development programs. Its mission is to promote a vigorous and growing State economy; encourage business … for the implementation and support of Dynamics, and as of November 2020 had spent just under $2 million. ESD is … required to report on its economic assistance programs as well as perform periodic program evaluations to assess the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… ERU has different capacities and attributes based on the model and age of the unit. In 1998, the Federal Railway … ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for 129 … correctly, as required by Transit’s work manuals. Model R142 cars, which were brought into revenue service in …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… need additional federal aid to mitigate the impact of the COVID-19 pandemic on their budgets and a failure to aid one … fallen to a record low of 3.4 percent in February 2020, shot up to 20.4 percent in June, the highest level in 44 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Trouble Ahead for Local Governments and Schools
… (AIM) payments to 12 cities and 20 percent of June Video Lottery Terminal (VLT) aid payments to 15 counties, …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8