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Town of Ulysses - Information Technology (2021M-190)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. The …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Town of Mooers - Procurement (2020M-55)
… threshold, one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. Of … and public works contracts totaling $150,939 that did not exceed the competitive bidding threshold, 11 contracts (73 percent) totaling $105,010 were not procured in accordance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Rushford - Procurement (2020M-43)
… totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the … prior to being made. The Town’s procurement policy does not require the solicitation of competition, such as written …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Town of Kiantone – Town Clerk (2014M-273)
… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Maine-Endwell Central School District - Leave Records (2019M-40)
… Determine whether District officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual … for the cost of substitute employees for unsupported and potentially inappropriate leave taken. Leave earned by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… and whether it has followed required procedures in the leasing of its properties. This audit covered the … compacts between states with Congressional consent. Its area of jurisdiction is called the Port District, a region … – operates and maintains a rapid transit railroad serving Newark, Harrison, Hoboken, and Jersey City in metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Comptroller DiNapoli Releases Audits
… of Civil Service: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) The New York State Health … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Civil Service …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … with any evidence to indicate that the established fees for the adult education services were reasonable or related … BOCES employee audited all district claims including those for BOCES-provided services. Because the district is one of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the Assertive Community Treatment … it is achieving overall program goals. Of 457 recipients who were discharged from the program during the audit period, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programState Agencies Bulletin No. 1998
… Background To correctly calculate split payroll charges for fiscal year ending 2021-22 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation … will begin Fiscal Year-End activities on March 24, 2022 for the paychecks dated April 7, 2022 (Institution) and April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… in the Statewide Financial System (SFS) is provided for intergovernmental agreements subject to OSC review and … applicable to that agency. See XI.2.A Thresholds for additional information. AGREEMENTS BETWEEN STATE AGENCIES … applicable to the state agency. The procurement record for intergovernmental agreements must include a justification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsState Comptroller DiNapoli Releases Municipal & School Audits
… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … and district officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 44 providers that were paid $4.1 million (75%). Officials …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… they consistently overestimated appropriations. This trend is projected to continue through 2015-16. Once the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Oversight of Dam Safety
… damage. DEC may assign hazard classifications based on factors such as physical structure and location of the … (1.5%) Hazard Class C dams, did not have an Emergency Plan on file with DEC. 456 of the 685 (67%) dams that had an Emergency Plan did not have a recent annual update on file—28 (6%) did not have an annual update filed within …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The … Key Findings In 1996, the PCIDA Board established criteria for approving projects, and for evaluating and recapturing benefits from projects that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… the Treasurer generally maintained appropriate financial records, the Board does not provide adequate oversight of … Board did not elect two members to audit the Treasurer’s records as required by the by-laws and did not audit bills or … Elect two members to audit the Treasurer’s financial records as authorized in the by-laws. Approve bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases School Audits
… $728,341 were paid without sufficient documentation. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsTown of Sodus – Financial Management and Professional Services (2013M-99)
… management and procurement of professional services for the period January 1, 2011, through February 14, 2013. … Findings The Board did not develop policies and guidelines for budget preparation and monitoring. As a result, it … surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which would have facilitated …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99