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Subway Wait Assessment (Follow-Up)
… in our prior report. However, additional actions are warranted. Of the five prior audit recommendations, three … one was no longer applicable. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followBus Driver Licensing (Follow-Up)
… on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the requirements of Article 19-A of … and Traffic Law. However, we found seven of the 142 drivers sampled did not meet the requirements of Article … and that outdated medical forms were used to certify drivers. Key Finding MTA officials have made progress in …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… for an annual interim inspection if the repairs are not completed. Further, we noted that 10 of the 17 Safety … and one was not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followHortonville Fire Company – Financial Activity (2014M-210)
… Fire District, which serves the hamlet of Hortonville in the Town of Delaware, Suffolk County. The members, … benefit payouts and grant activities were not included on reports to the members. Fundraising controls are generally … activities to ensure that all money collected is deposited in a timely manner. Audit and approve all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210East Islip Public Library – Cash Receipts (2017M-223)
… when and from whom payment was received, and the form (i.e., cash or check) in which receipts are received, are … Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… of Company financial activities to ensure resources are properly safeguarded for the period January 1, 2015 … the Board. Implement procedures to ensure that all claims are properly supported, reviewed and approved before they are paid. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227East Moriches Union Free School District -- Budget Review (B17-7-4)
… fiscal year during which the deficit obligations are outstanding, their proposed budget for the next … revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations There are no recommendations for this budget review. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Recommendations Ensure that financial records and reports are prepared and presented to the Board and establish … of the financial statements. Ensure that bank statements are reconciled to the accounting records monthly. Ensure that claims are properly itemized and contain sufficient documentation. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… Ensure up-to-date accurate residency records are maintained and these records are reconciled with the billing spreadsheets. Prepare all … FTE basis. Ensure that accurate and timely reconciliations are performed for all resident districts and credit back any …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Fabius-Pompey Central School District – Budget Review (B3-13-5)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of Stephentown – Records and Reports (2012M-209)
… affairs. The Town’s budgeted expenditures for 2012 are approximately $1.4 million. Key Findings The Town does … Recommendations Ensure that the Town’s accounting records are complete, accurate, and maintained in a timely manner. … any differences disclosed by the reconciliation process are promptly identified and resolved. File the Town’s annual …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Campbell-Savona Central School District - Budget Review (B2-15-10)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag inventory and receipts … The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Fabius-Pompey Central School District – Budget Review (B3-14-5)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Sidney – Supervisor’s Disbursements (2015M-214)
… The purpose of our audit was to assess the Board and Supervisors oversight of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… policies and enforce compliance. Ensure all claims are audited and approved before payment and adequately … supported. Ensure adequate cash receipts records are maintained and deposits are made in a timely manner. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesQuaker Street Fire District – Board Oversight (2021M-96)
… complete report - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately … Determine whether the Quaker Street Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… were not located. Seven assets totaling $18,600 were found at different locations than shown on the inventory list. Key … lists are maintained. Ensure that fixed assets valued at $1,000 or more and IT assets are appropriately tagged. …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mSpackenkill Union Free School District – Professional Services (2021M-89)
… sought competition for the procurement of professional services and entered into written agreements with service … District’s procurement policy when procuring professional services. As a result, taxpayers have little assurance that … The Board of Education (Board) should ensure professional services are completely procured and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Pearl River Union Free School District – Fixed Assets (2022M-126)
… and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126