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Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… payments Town of Attica (Town) officials made to not-for-profit organizations were for appropriate purposes and were properly approved and … Key Findings The payments Town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Watertown City School District – Procurement (2021M-176)
… School District (District) officials sought competition for the purchase of goods and services not subject to … the District’s procurement policy and seek competition for the purchase of goods and services not subject to … competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Willing – Justice Court Operations (2014M-377)
… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The … The CPA erroneously commingled debt and grant proceeds for capital projects with the Town’s operating funds. The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… of this bulletin is to inform agencies of the 2021 rate for the New York State Paid Family Leave Program. Affected Employees: All employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes totaling $951,513 … property tax collections within the required timeframe. For example, $468,215 or 34 percent of taxes paid by check in …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Agencies Bulletin No. 1804
… of this bulletin is to inform agencies of the 2020 rate for the New York State Paid Family Leave Program. Affected Employees All employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.270% (0.00270) of an employee’s weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseOversight of Mitchell-Lama Application Fees
… order on the waiting list, which is updated to reflect the withdrawal, rejection, and approval of applicants. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… due for parking violations. This audit covered the period from January 1, 2014 to February 4, 2019. About the Program … For some fines, DOF was unable to document that the required Pre-Penalty Notices, Notices of Impending Default … Affairs for their assistance in collecting the amounts due from each country. … To determine whether the New York City …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Village of Suffern – Budget Review (B21-6-2)
… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Implementation of the Security Guard Act
… is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit … process, the Division receives arrest notifications for anyone having applied for a security guard registration from the Division of …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-act