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Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Corinth – Investment Program (2023M-146)
… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the … investing available funds. Key Recommendations Develop and manage a comprehensive investment program that considers …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Homer – Non-Payroll Disbursements (2023M-63)
… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Implementation of the Security Guard Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followCompliance With Freedom of Information Law Requirements
… FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL … and environmentally sound transportation system. It has a main office located in Albany and 11 regional offices … or copying. Within 5 business days of receiving a FOIL request, DOT must make the requested records available, deny …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsOversight of Adult Protective Services Programs (Follow-Up)
… the 57 county Local Districts of Social Services and the St. Regis Mohawk Tribe Department of Human Services, responsible …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followVillage of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately … totaling approximately $588,000 were paid without evidence of being audited or reviewed by the Village Board (Board). 64 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Lake Luzerne – Payroll (2022M-98)
… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Lake Luzerne – Procurement (2022M-95)
… bids, officials could have saved Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with … the Town risks acquiring further goods and services at higher costs than necessary. Key Recommendation Comply …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95City of Amsterdam – Recreation Department (2023M-29)
… event. $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29IT Security: Key 12 Areas of Concern – Information Technology Governance
… Area #1 – IT Policy Area #2 – IT Security Training and Awareness Area #3 – Computer Hardware, … IT Services Area #5 – Malware Protection Area #6 – Patch Management Area #7 – Access Controls Area #8 – Online Banking Area #9 – Wireless Network Area #10 – …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernCity of Lockport – Budget Review (B23-1-7)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the … be uncollectible. The City’s proposed budget includes a tax levy of $13,482,810 . Key Recommendations Ensure that the … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Department of Transportation Bulletin No. DOT-43
… Shift Lump Sum Payment. Affected Employees: Employees in the CSEA Operational Service Unit – BU03 in the Department … Services Unit Agreement between the State of New York and the Civil Services Employees Association (CSEA), … any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonVillage of Solvay – Financial Management (2023M-49)
… the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board and Village officials did not develop a budget for the …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… certificate, OASAS is required to inspect programs for compliance with all applicable laws, rules, and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of the Nourish New York Program
… The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York … a temporary program in May 2020 in response to disrupted food supply chains during the pandemic – the purpose of which …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programTown of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is … by an elected Town Board comprising four councilpersons and the Town Supervisor. For the fiscal year ended December …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Lindenhurst – Claims Processing (2016M-345)
… 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … supporting documentation. Obtain approved purchase orders in advance of any purchase. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345