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Seneca County Probation Department – Restitution Payments (S9-20-7)

… - pdf ] Audit Objective Determine whether the Seneca County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … take corrective action. … Determine whether the Seneca County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Village of Brushton – Fiscal Oversight (2014M-235)

… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

Dalton-Nunda Central School District – Financial Management (2020M-92)

… exceeded the statutory limit by more than $1.3 million or 8 percentage points and two general fund reserves were … with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Town of Edinburg – Justice Court Operations (2014M-226)

… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226

Examples from GASB Statement 34 - Statement of Net Assets

… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

Town of Hammond – Town Clerk Operations (2014M-350)

… April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … penalties and second-notice fees to the Supervisor in a timely manner. The Clerk did not properly secure all … collections to the Supervisor, County and other agencies in compliance with statutory requirements. Ensure that all …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Goshen – Police Payroll (2014M-244)

… did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds

… outstanding State of New York General Obligation bonds to reduce debt service costs. The bonds would mature over 22 years. The bonds are expected to be awarded pursuant to electronic competitive bidding to be held via BiDCOMP on …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bonds

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… [read complete report – pdf] Audit Objective Determine whether the Town of … maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Town of Poestenkill – Credit Card Purchases (2024M-34)

… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key … all credit card purchases were adequately supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate personal purchases including, but not …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

North Greenbush Common School District – Claims Auditing (2022M-112)

… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the North … were supported appropriate and audited and approved prior to payment …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Adirondack Central School District – Information Technology (2022M-61)

… adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not … plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The District had three policies that detail the proper usage of IT assets. The polices are not consistent and seven of 13 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)

… Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than necessary for goods …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4

State Agencies Bulletin No. 2251

… Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… is built on long-term sustainable investments that can weather such ups and downs and is one of the reasons we are …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax … and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81