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Licensing and Monitoring of Proprietary Schools
… technology, and English as a second language. The New York State Education Law (Law) requires all … 34 English as a Second Language schools – operating in New York State. For both initial (two-year) and renewal …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsTown of Berne – Procurement (2014M-147)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through February 28, 2014. Background The Town of Berne is located in Albany County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Selected Aspects of Subway Station Safety
… required station inspections within three days before and after our site visits. Once identified, defects were not …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyAssessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated penalties. Background The Workers' Compensation Law allows health care providers, which have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesClaims on Behalf of Another Person
… You can submit a claim on behalf of another person if you are the owner's: parent, custodian, … section of the claim form. These documents may include: Proof of Address or Ownership connecting the owner to the … remains in full force and effect. Copy of the child's birth certificate (if under age 18). Mail to: Office of the …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-behalf-another-personNotice of Assessment on State Lands
… Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 - A.7673 (Dilan) / S.5926 (Marchione) – …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsCity 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-110Administration 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-contractsTown of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Airmont – Claims Auditing (2024M-1)
… not audit claims before payment to ensure that claims were for appropriate Village purposes, accurate, and adequately … In addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Village of Horseheads – Collections (2023M-169)
… The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to annually audit …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Throop – Procurement (2022M-173)
… (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services. Key Findings The Board did not always ensure that officials solicited competition for purchases subject to competitive bidding or for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Unadilla – Procurement (2022M-182)
… $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking … interest of its taxpayers. Competition was not sought for: Any of the five purchases subject to competitive … requirements and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182City of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Gorham – Budgeting (2023M-181)
… of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. An excessive …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the general …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Earlville – Collections (2024M-128)
… timely deposits, the Village has an increased risk that funds could be lost or misappropriated without detection. …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Franklin – Financial Condition (2018M-8)
… The Town Supervisor did not provide the Board with complete financial reports or file annual financial reports (AUDs) with the Town Clerk or OSC. The Board did not audit the … expenditures. The Supervisor should provide the Board with accurate balance sheet reports and complete a timely AUD …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8