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Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure … that employee handbook policies and the CBA are followed for allocating all types of accrued leave earned including …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
Determine whether the Board provided adequate oversight of procurement and claim processing
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… conflict of interest totaling $4,400. The Town overpaid for fuel by $5,600. Key Recommendations Create an inventory … employees do not have a prohibitive conflict of interest in Town contracts. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … plan that included the need and optimal funding level for each reserve. Town department procedures for cash …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of … 2015, the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the Treasurer's …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andPainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… controls over the Department’s financial operations for the period January 1, 2015 through July 27, 2016. … Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… Highway and bridge projects have been shortchanged because the state continues to use money in the Dedicated Highway and … SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. In SFY 2020-21, only 17 cents of every dollar … increase pay-as-you-go projects as the fund was created to do. Our state’s financial position has improved, and we are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDivision of Housing and Community Renewal Bulletin No. DH-119
… Purpose: The purpose of this bulletin is to inform the Division of Housing and … Renewal of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) Performance … of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Olive – Claims Processing and Information Technology (2012M-223)
… not require documents such as receiving reports, quotes, or bid or State and County contract information be submitted for … quotes totaling $102,801 did not have the required quotes or alternate documentation. Internal controls over IT do not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Parma – Financial Management and Information Technology (2012M-96)
… comprehensive IT policies and procedures or a disaster recovery plan to follow in the event of emergency. The Town … procedures and establish a comprehensive written disaster recovery plan. Designate an employee who does not work in the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Lackawanna – Network Management and Internal Controls (2021M-215)
… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, according to an audit of the Department of Labor (DOL) released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for … as "administrative offset" or "offset". Before referring a debt for collection by administrative offset, the federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope