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Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… quality of the discharged treated flow does not meet the New York State Department of Environmental Conservation’s … DEC issued a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… total approximately $23.4 million. Key Findings The current work schedule for patrol officers results in the …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… officials adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. Background The City of Glens Falls is located in Warren County and has a …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and maintains a variety of services for the benefit of its residents, one …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… period July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a … 11,000. It is governed by a Mayor and an eight-member City Council. The Council appoints a City Manager who serves …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed by a City … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an … fund balance, reduce reliance on fund balance as a financing source and develop revenue and appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… records. Implement policies for the enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … and procedures for handling cash receipts. … Long Beach City School District Controls Over Cash Receipts 2016M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by … for transportation services. Require the transportation vendor to submit records to support the total number of daily route miles used in calculating the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and … accuracy of calculations and reports. … Auburn Enlarged City School District Employee Compensation and Benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for … The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and operates 56 schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationWhite Plains City School District – Procurement of Professional Services (2014M-240)
… 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … services were actually received … White Plains City School District Procurement of Professional Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… an appointed Treasurer. The City’s 2012 and 2013 general fund budgets totaled $34 million and $35 million, … establish an information breach notification policy or a disaster recovery plan to minimize disruption of operations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… and segregate incompatible financial duties to ensure all transactions are legitimate and accurate. Establish and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet … for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… multiple biases involved in a crime. For example, in one case, an agency reported multiple biases on its hate crime … record one bias per incident, the division reported the case only as an anti-male homosexual incident. DCJS stated … agency to determine which bias should be recorded. In this case, auditors found no evidence the division contacted the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reporting