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Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
Village of Holley Financial Condition of the Water and Sewer Funds 2014M334
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Oil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay for … The Oil Spill Fund protects our air soil and water supplies from …
https://www.osc.ny.gov/about/oil-spill-fundWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… and approve overtime for clerical employees. Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Stuyvesant – Procurement (2017M-54)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. … Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled approximately $468,000 and … provide documentation showing that they sought competition for professional services. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Throop – Procurement (2022M-173)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials … were not followed for 72 purchases totaling $887,952 of the 180 purchases totaling $1.3 million we reviewed. … from seven providers totaling $595,996, 99 percent of the $601,037 total services obtained from eight vendors. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Town of Stafford - Procurement (2018M-134)
… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Use of Electronic Benefit Cards at Prohibited Locations
… locations, and thereby comply with applicable federal and State laws. Our audit scope period covered March 1, 2014 … machines (ATMs) and point of sale terminals throughout the State. The federal Middle Class Tax Relief and Job Creation … OITS receives EBT transaction data directly from the EBT vendor (Xerox Corp.) and uploads the data into SFARS. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsTown of Dayton - Supervisor's Records and Reports (2019M-189)
… not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The … records, as required. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Oversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsSelected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional … Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Village of Penn Yan – Water Operations (2013M-104)
… 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of … Village of Penn Yan Water Operations 2013M104 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… and membership did not review bank statement activity. No one ensured that cash receipts were properly recorded or that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDisposal of Electronic Devices
… contain any retrievable information. OGS' Surplus Unit does not accept any responsibility for clearing the data from … term papers. One of the seven hard drives was taken from a laptop computer, which should have required more stringent … the equipment for surplus. Ensure that all data on laptop computers is encrypted. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesOversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … agreed with our recommendations, and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… sufficient documentation. The Departments are required by New York State Social Services Law (Law) to use performance-based …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… The former Clerk-Treasurer did not complete monthly bank reconciliations. The former Clerk-Treasurer paid claims … Law. Designate another individual to prepare monthly bank reconciliations. Audit all claims prior to payment. Take …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, there was a … completion records were unreliable. As a result, officials have no assurance all individuals who should have completed … action. Appendix B includes our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3