Search
Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials have not established sufficient internal controls over key … along with job descriptions to ensure that users have access only to transactions within the scope of their …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… tax revenue. As a result, Town taxpayers residing outside the Villages did not receive all the benefit they should have … The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and … and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… As part of fulfilling its mission, the Department, along with other agencies and authorities as well as local and … , p. 6) A workforce with appropriate skills, in combination with available opportunity, helps ensure employment that …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… Adjustment Journal transactions crediting federal funds); Any other accounting adjustment that results in an increase … agency might consider an award closed, the award may not have been closed by the awarding agency in the applicable … be paid to the Federal government until the related funds have been posted in SFS. In the case of an audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… of Mentz in Cayuga County. The Village, which is governed by an elected five-member Board of Trustees, has a population … segregation of duties. Review and approve all adjustments made to customers’ water and sewer accounts and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that … TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required … not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… officials established adequate controls over collections and disbursements. Key Findings The Board did not fulfill its … to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… documentation requirements and addresses recovering moneys from improper use, it lacks important oversight controls. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… similar trackers so taxpayers can see how the funds that have been distributed to counties and municipalities are … that success." "Throughout the COVID-19 pandemic, we have emphasized the need for transparency and open data,” … non-profit. “As we figure out how to support those who have suffered most, we need to know if our neighbors are …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… and Guidelines: The Board did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to purchase tickets that were given to Board members, management, employees, Corporation vendors …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… to those who are economically disadvantaged and/or have special health care needs. Many of the State’s Medicaid … claims data, were Medicare-covered services that should have been paid by Medicare. The payments included $18.6 … the issuance of this follow-up to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… low-rent housing for qualified individuals in accordance with relevant provisions of State Public Housing Law, and the … management service fees as stipulated in the contract with Rivercrest Development Corporation (RDC). As of August …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly accounted … auditor’s recommendations. Key Recommendations Ensure ECA funds are handled in accordance with District policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… school bus and freight train collision near Congers, New York, that involved bus driver negligence prompted legislation to amend the New York State Vehicle and Traffic Law. The amendment, Article 19-A: …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period January … balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369