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Miller Place Union Free School District – Check Signing (2017M-76)
… Findings The Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the … absence, the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of … that too many NYC public schools are understaffed with mental health professionals, are not adequately training … little oversight to ensure students receive the required mental health instruction critical to developing their …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire … Volunteer Fire Company , Town of Oneonta Fire District and the Warsaw Fire Department . “In today’s fiscal climate, …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsVillage of Monticello – Budget Review (B4-14-15)
… our budget review was to determine whether the significant revenue and expenditure projections in the Village of … proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, … of past due amounts. Consider providing adequate resources to cover potential salary increases. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Oswego – Community Development (2015M-108)
… did not routinely obtain information showing the number of jobs created by its revolving loan program and does not … loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … (OCRC) but does not have the authority to make a gift of real property to a private entity. Key Recommendations Follow …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Virgil – Justice Court Operations (2015M-77)
… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Comptroller DiNapoli Releases State Audits
… City Department of Housing Preservation and Development (NYC HPD): Housing Preferences for Veterans (2014-F-14) An … or disregard by housing companies and lax enforcement by NYC HPD. Auditors found two housing companies in Manhattan … their waiting lists. In a follow-up report, auditors found NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsLaw Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on … (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … officer, am I better off staying in the ERS plan? How is other PFRS service (e.g., service with a municipal police …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialDisability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability retirement benefit is subject to equitable …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementXII.7.B Voucher Denials – XII. Expenditures
… email to inform them of the rejection reason. Agencies can run the Agency Comments Report to access information on the … and the voucher status will be “denied.” Agencies can run the Agency Comments Report to access information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core … and available to continue processing in the event of a disaster or mishap that disables normal processing. This … October 22, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with … is performed and that Form 990 is prepared and filed in a timely manner. Maintain complete, current, and accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … and reporting were followed. In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The … their approvals to pay these claims. However, the Board does not see check images in the subsequent month to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… procedures to monitor projects and subleases and ensure compliance with agreement terms. Enforce recapture provisions …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… appropriations for the 2014-15 fiscal year were $904,278. Key Findings There were no procedures for the reconciliation … of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for Program fees. The … does not receive interim financial or operating reports, bank statements or bank reconciliations from the Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Village of Spencer – Board Oversight (2017M-292)
… adequate oversight of the Village’s financial operations for the period June 1, 2014 through October 10, 2017. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity to … preloaded applications, such as educational material, videos, e-books, music, and games. While the static and law …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individuals