Search
Putnam County – Probation Department Collection of Revenue (2014M-5)
… the Probation Department’s revenue collection process for the period January 1, 2012 through October 16, 2013. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Town of Alabama – Town Clerk Operations (2013M-369)
… Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, … The Clerk, as the Tax Collector, did not deposit or remit real property taxes received in a timely manner. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Operational Training and Medical Assessments of Train Crews
… received a passing grade of 80 or higher on the final test, while 23 employees (51 percent) failed the test and returned to work; for the remaining six employees, … Train Operators and Conductors to have an annual hearing test. Thirty-four of the 49 Train Operators were required to …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsFinancial Oversight of the Advantage After School Program
… November 15, 2012 through December 13, 2016. Background New York State created the Advantage After School Program … it assess provider risk. Although OCFS limits a provider’s budget based on the established maximum cost per child of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programCollection and Use of Oil Spill Funds (Follow-Up)
… Background Chapter 845 of the Laws of 1977 established the New York Environmental Protection and Spill Compensation Fund … and removal of petroleum spills. The statute assigns the State Comptroller administrative and operational …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDepartment of Taxation and Finance: Personal Income Tax
… on incorrect information, such as inaccurate number of dependents or understated income 7,992 $25,039,648 Tax …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Red Hook - Financial Condition (2018M-171)
… balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time … plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168City of Binghamton - Water System Cybersecurity (2018M-152)
… to City officials. Key Recommendations Establish a process for receiving and assessing system cybersecurity alerts. … of information that can jeopardize the system and monitor for and remove such publicly shared information. Provide …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of East Otto - Information Technology (2018M-156)
… not: Adopted an acceptable use policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster recovery … they planned to initiate corrective action. … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Ballston Spa - Financial Condition (2017M-256)
… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. … Village of Ballston Spa Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Clarkson - Justice Court Operations (2018M-57)
… Key Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and … 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or … to the DMV. Key Recommendations Provide adequate oversight of Court operations. Issue complete receipts and properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Reporting and Utilization of Bias Incident Data (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Reporting and Utilization of Bias Incident Data, issued September 25, 2014 ( 2014-N-2 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followUse of Electronic Benefit Cards at Prohibited Locations
Determine whether the Office of Temporary and Disability Assistance had sufficient policies and practices to identify and prohibit electronic benefit transfer card transaction at prohibited locations and
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsSelected Aspects of the Paratransit Call Center Operations
… MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and if not, … benefit corporation that provides transportation services in and around the New York City metropolitan area. One of the … The contract was signed on December 18, 2012 and remains in effect for five years at an estimated cost of $152.9 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsAdministration of the Article 8-A Loan Program (Follow-Up)
… initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background Our initial audit … whether the loans awarded by HPD under the Article 8-A Loan Program (Program) were being used only for qualified …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMonitoring of Prevailing Wage Compliance on Construction Contracts
… the State of New York (Authority) monitors the contractors and sub-contractors on its projects to ensure they pay employees at the … York: Contract Participation of Minority- and Women-Owned Business Enterprises (2014-S-7) Office of Mental Health: OMH …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsContract Participation of Minority- and Women-Owned Business Enterprises
… ability to ensure it develops achievable and appropriate strategies to meet the objective of the program is limited. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprises