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City of Albany – Payroll (2015M-110)
… of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. … 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 million. Key Findings Seven employees were paid for unused vacation time without adequate leave records to …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Accuracy of Reported Discharge Data (Follow-Up)
… March 29, 2011, our objective was to determine whether the New York City Department of Education (DoE) was accurately … high schools, in accordance with guidelines from the New York State Education Department. We found that DoE … None Other Related Audit/Report of Interest New York City Department of Education: Funding and Monitoring …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followManagement of General School Funds (Follow-Up)
… school principal had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Administration of Non-Competitive and Limited-Competition Contracts
… contracts. For 13 contracts (totaling about $20 million), there was inadequate documentation to justify …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… receive earnings, therefore no service credit is given for the following: Leaves of absence without pay; Authorized, … medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditOversight of Construction Management Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Construction Management Contracts Report 2020S43
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of the Farm-to-School Program (Follow-Up)
… educational institutions. The Department competitively awards grant funding to schools for projects based on several … clearly established. Each grant recipient enters into a contract with the Department for eligible projects, which align to the goals of the Program. The contract defines the terms, conditions, and recipient …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Building Construction Site Safety
… are inspected. Generally, DOB inspections were performed after an incident had occurred or a complaint had been …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyTown of Hempstead – Procurement (2022M-63)
… Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Oversight of Pupil Transportation Services (Follow-Up)
… Oversight of Pupil Transportation Services (Report 2019-S-49 ). About the Program Approximately 2.3 million children … $3.4 billion, with State aid covering $2 billion. The New York State Education Law requires the State Education …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followTown of Stockport – Disbursements (2013M-216)
… the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. … members. The general and highway funds’ adopted budgets for the 2013 fiscal year are $433,291and $509,851, … check sequence was complete and all checks were accounted for. Five out of 674 checks totaling $6,257 were issued and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Shandaken – Payroll (2013M-201)
… salaries and hourly wage rates to ensure that they match Board-approved amounts, before pay checks are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected five-member Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Oversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … audit covered the period from April 2016 through June 2021 for contractor data; through September 2021 for employee … Fuelmaster information. About the Program The Department is responsible for the confinement and rehabilitation of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCollection of Lease and Permit Revenues
… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Minetto – Information Technology (2022M-9)
… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Determination of Residency for Tuition Purposes
… is the largest comprehensive system of public education in the nation, comprising 64 institutions (four of which are … State support totaling $3.6 billion and over $1.6 billion in tuition and fees. Approximately 50% of undergraduate … remaining applications are processed through the campus. In contrast, all graduate applications are processed directly …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… assets are included net of appropriate depreciation in the government-wide financial statements. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assets