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Office of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual Fall Conference. By attending any of the courses … Announcements and Updates WHEN October 28 - November 4 REGISTRATION No registration is required. WHO SHOULD ATTEND … of key procurement events. Best practices for how to document these key events in an electronic procurement record …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Ashland – Long-Term Planning (2024M-114)
… capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the … might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… to meet the needs of beekeepers requiring certificates to ship honey bees out of State. It was able to conduct all the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followOversight of Smart Schools Bond Act Funds
… Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up to $2 … in bonds to finance improvements to educational technology and infrastructure for students throughout the State. Under … State University of New York, the Director of the Budget, and the Department’s Commissioner or their representatives. …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsTown of Chesterfield – Town Clerk (2024M-110)
… record, deposit, remit or report collections. As a result, officials do not have assurance that all collections …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Albion – Financial Management (2021M-29)
… - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … Determine whether the Town of Albion Town Town Board Board developed and monitored …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Dickinson – Fiscal Oversight (2014M-337)
… the financial records and reports of the Supervisor, Tax Collector or Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Franklin – Financial Operations (2014M-32)
… most of the financial duties without oversight and does not ensure that reported balances are accurate. Annual …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Greenville – Tax Collector (2020M-81)
… complete report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a … Determine whether the Tax Collector properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The … The purpose of our audit was to review the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103DiNapoli: Oversight of Supportive Housing Falls Short
… ultimate goal is to ensure clients get permanent housing. In many cases, OMH hires outside contractors to provide and … apartments, including: Severe bedbug infestation in one apartment; Badly damaged walls and ceilings in four … clients to develop independent living skills and making monthly and quarterly visits to assess clients’ progress. The …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortOversight of Transportation Services and Expenses (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation … vehicles. Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage … repairs and maintenance costs. DOCCS did not monitor in-house maintenance expenses but, rather, relied on each …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Privacy and Security of Student … Educational Services (BOCES). The BOCES and RICs work to provide shared educational programs and services to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followTown of Allen – Claims Audit (2024M-123)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior … Determine whether the Town of Allen Town Town Board Board properly audited and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Village of Penn Yan – Procurement (2024M-152)
… Village of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in accordance … Village of Penn Yan Village officials ensured Water Treatment Plant WTP procurements were made in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Dayton – Audit Follow-Up (2019M-221-F)
… – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s … as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance … The purpose of our review was to assess the Town of Daytons …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) … The purpose of our review was to assess the Town of Daytons Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-f