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City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … donations. The Librarian did not always remit fees timely to the Clerk. Key Recommendations Establish procedures to provide internal controls over the collection and use of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… education services by ensuring students received services in accordance with their individual education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it … did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for 28 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for the effective … oversight of city operations because officials failed to file annual financial reports, provide interim financial …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit report, Oversight of Waste Tire Site … waste tire management and recycling fee of $2.50 for each new tire sold. All fees are deposited into the Waste …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… Thomas P. DiNapoli released a report today on the industry in the state that calls for improvements in finding an appropriate balance between reliance on revenue … look at the impacts of casinos and other gaming already in place, as well as the problem of compulsive gambling.” …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingOversight of Career and Technical Education Programs in New York State Schools
… State CTE directors, the high school graduation rate for students who have completed two consecutive CTE courses … than the national average. The Department is responsible for overseeing CTE funding and State CTE programs. CTE … programs (421 of 1,021) are providing students with skills for occupations that pay less than the State average. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… of Water District 1 and determine if the Board complied with adopted resolutions regarding legal services for the … surplus. Extensions to one district did not comply with all legal requirements and the Board did not properly … future financial needs. The Board did not comply with one of its resolutions when it failed to bill other …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Select Financial Management Practices at the Office of Transportation and Parking Operations
… and reasonable. Our audit scope covered the period from January 2, 2014 through December 31, 2018. About the … Expenditures associated with these general fees are paid from Income Fund Reimbursable accounts (IFRs). Each IFR must … However, because IFR activities are generally funded from current revenues, there is always the risk that revenues …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… were not implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. … records. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… Board: Adequately managed the Town’s financial condition, and Ensured that Town officials did not have prohibited … end of 2018. The Board has not adopted multiyear financial and capital plans. A Board member had a prohibited interest … approximately $782,100. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegePoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… The Town of Clarence is located in Erie County and has a population of approximately 30,000 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… of the Fund’s Climate Action Plan. “We are fortunate to have Andrew Siwo’s experience and expertise to help advance … at the forefront of the low carbon economy,” Siwo said. “I have spent much of my career sourcing, assessing, and …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutions