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About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Albany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… in District contracts. Determine whether claims were for appropriate District purposes and audited and approved … interests in District contracts and whether claims were for appropriate District purposes and audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Model Code of Ethics for Local Governments - Frequently Asked Questions
… Code provides guidance as to what a gift is, the fair market value of a gift, multiple gifts, and certain …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsCity of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … were $2.63 million, exceeding the adopted budget by $503,749. The City’s proposed budget includes a tax levy …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Village of Islandia – Procurement (2021M-203)
… officials did not always seek competition as required by law or the Village’s procurement policy. Village officials … 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as required by the procurement policy. $161,278 from a Trustee’s …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Pawling – Procurement (2021M-17)
… services. Officials did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for professional services obtained from eight service … of the 10 professional services tested. Competitively bid for sanitation services totaling $186,821. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… conflict of interest totaling $4,400. The Town overpaid for fuel by $5,600. Key Recommendations Create an inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Arlington Fire District – Station Number 5 Renovation (2022M-54)
… to as Landlord). Key Recommendations Comply with New York State General Municipal Law (GML) competitive bidding … with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether Arlington …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… Board did not appoint a faculty counselor, faculty auditor or a central treasurer as required. The Central Treasurer … documentation to determine how much was collected or that receipts were accounted for. We reviewed 28 deposits … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mEtna Volunteer Fire Department - Procurement (2019M-48)
Determine whether the Board established adequate controls over procurement
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48City of Newburgh – Budget Review (B6-16-17)
… reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17City of Long Beach – Budget Review (B7-16-9)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed 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/city/2016/05/06/city-long-beach-budget-review-b7-16-9Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-and