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State Agency Small-Dollar Purchases (Follow-Up)
… addressing the issues we identified in the initial audit. All three prior audit recommendations have been implemented. … P-Cards during either year, and one used the P-Card for all purchases during both years. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followCity of Ogdensburg - Payroll Processing – (2014M-207)
… of duties. The payroll clerk performed all significant phases of the payroll process. No one reviews the completed …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Pride 2022
… 2022 Honorees Carmen Neely Founder and Executive Director, Harlem Pride Tandra LaGrone CEO, In Our Own Voices, Albany, …
https://www.osc.ny.gov/pride-2022Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … each fund. Provide the Board with accurate and complete periodic reports. File an AUD which accurately reflects the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by your …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… terms are used interchangeably in this publication) is a classic internal control activity. It is also a control …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNorth Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County … $2.4 million. Library officials have maintained a capital projects fund with a balance on June 30, 2012 of $266,602 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Sweden – Justice Court (2014M-318)
The purpose of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 2013 through September 4 201
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s … was approximately $8.23 million. Key Findings The Board does not review user access on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The Board also has not …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of New Albion – Justice Court Operations (2014M-161)
… analysis. Both Justices maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with reconciled bail bank account balances increases the risk that errors and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionAsset Forfeiture Escrow Fund
… the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundIX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Watkins Glen – Justice Court Operations (2021M-146)
… of Motor Vehicles (DMV). The Court’s computerized accounting system was unsecure and did not require … Ensure that monthly accountabilities of all Court accounting records are completed. Review the recording and … identified in this report and make necessary corrections. Upgrade the Court’s computerized accounting system software …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Transportation – 2021 Financial Condition Report
… in the Past Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane miles of … was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously known as … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe or …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationVillage of Rhinebeck – Water Fees (2013M-311)
… in accordance with its local law, as written, or consider amending its local law to agree with the procedures that are …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Suffolk County Probation Department – Restitution Payments (S9-20-9)
… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … The District unnecessarily has online banking access for all if its bank accounts. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCollege of Staten Island - Examination of Fast Track MK LLC
… an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment … College did not conduct the procurement in accordance with State Finance Law. Specifically, the College did not: (i) …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llc