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Selected Performance Measures (2018-S-18) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18-response.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … of loans that become delinquent. The Department does not have a process in place to determine when it is appropriate … Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a gift of real property to a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information … $22.4 million. Key Findings The District does not have written policies or procedures to address the … monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, e-mail or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Springfield – Credit Card Purchases (2020M-138)
… before payment. Credit card statements were mailed to the prior Supervisor and not provided to the Board or … 116 credit card purchases totaling $18,014 did not have adequate supporting documentation. We were unable to … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … $73.4 million. Key Findings District officials have generally established effective payroll-related policies and procedures but have not established formal and adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… invoices had 22 charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District … District officials agreed with our recommendations and have initiated corrective action. … audit oxford academy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentVillage of Red Hook – Information Technology (2020M-89)
… define the IT consultant’s responsibilities and did not have a formal contract with the consultant. In addition, … IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt … with our findings and recommendations and indicated they have initiated corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89State Comptroller DiNapoli Releases Municipal & School Audits
… (with board-authorized budgets totaling $20.8 million) to ensure that costs were kept within the authorized budget. … increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. The board did not provide …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Carroll – Town Clerk (2022M-20)
… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate … accurately. Town officials agreed with our findings and have indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at retirement. To be eligible, … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five years to …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveSodus Central School District – Software Management (2022M-64)
… District officials did not establish adequate controls to prevent inappropriate, unnecessary and unauthorized … inventory and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64North Syracuse Central School District – Professional Services (2022M-34)
… [read complete report - pdf] Audit Objective Determine whether North … School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … approximately $3.9 million. Key Findings Village officials have not designated a financial software administrator who is … independent of financial recordkeeping. Village officials have not restricted users’ access to the financial system …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Henry Johnson Charter School – Financial Operations (2014M-214)
… compact contract is not sufficiently detailed to determine how the quality of services provided will be measured. The … that contracts with the Foundation are signed prior to the start of the contract period and contain adequately detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214South Otselic Fire District – Financial Activities (2022M-169)
… Board members attended the mandatory training, they could have ensured reporting requirements were in place. Key … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Had these services been claimed, the District would have realized revenues totaling $93,966 (50 percent of the … the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … agreed with our recommendations and indicated they have begun corrective action. Appendix C includes our comment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could have been lost or stolen. In addition, money not remitted in … cash. Town officials agreed with our findings and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) … approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT service … on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to … may also indicate that certain types of expenditures may have been inappropriately incurred. Periodic reviews of … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews