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Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … The District unnecessarily has online banking access for all if its bank accounts. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Wales – Financial Management (2017M-32)
… through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. General and … rationale used to determine the appropriate funding level, how each reserve will be funded and when the balances …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32College of Staten Island - Examination of Fast Track MK LLC
… if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College procured brackets, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcTown of Dix – Justice Court Operations (2022M-06)
… Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, reported and remitted Justice … The Justices did not ensure all collections were properly collected, recorded, deposited, reported and remitted in a … action. … Determine whether the Town of Dix Town Justices collected recorded deposited reported and remitted Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Frankfort – User Charges (2014M-117)
… by user charges. Key Findings Village officials have not adequately segregated the duties of billing, collecting … discrepancies could go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log of the adjustments was …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Erie County Probation Department – Restitution Payments (S9-20-11)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and … $24,365. Department officials had $36,013 they could not provide support for the source of the funds that could …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… approximately $1.3 million. Key Findings The Board has not ensured that adequate policies and procedures have been … and distributed to employees and officers. The Board did not ensure that the Clerk-Treasurer maintained accurate … or that duties were properly segregated. The Board did not provide oversight of water and sewer account adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Kendall – Justice Court (2013M-130)
… the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Rhinebeck – Water Fees (2013M-311)
… were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account adjustments the Clerk made …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … when a probationer violated the court order or disburse all victim restitution payments. As a result, some victims …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Sweden – Justice Court (2014M-318)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 through September 4, 2014. … approximately 14,175 and includes the State University of New York College at Brockport. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Saugerties – Information Technology (2015M-117)
… IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. Background The … Towns IT assets were adequately safeguarded for the period January 1 2014 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Disability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … to the date of the disability award (without reductions for early retirement). This calculation would limit the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsCity of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $368 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… most of the $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, … twice the legal limit of 4 percent. District officials did not have proper documentation for establishing and using two … of appropriating fund balance and reserve funds that are not needed and not used to fund District operations. Update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mFonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118DeRuyter Central School District – Financial Condition (2015M-119)
… in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119