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Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs

… Plan Act of 2021 enhanced this assistance. Between April 1, 2017 and June 6, 2022, HUD allocated over $244 million in … safety protocols. However, as of June 9, 2022 – more than 2 years after the start of the pandemic – HCR had only … million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …

https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding

State Comptroller DiNapoli Releases School Audits

… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… Services (BOCES) officials used competitive methods when procuring goods and services. Key Findings BOCES officials did not always use competitive methods when procuring goods and services. We examined purchases … Services BOCES officials used competitive methods when procuring goods and services …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Town 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-222

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… disbursements tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required … by adequate documentation. Discontinue the use of debit cards. District officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

City of Mount Vernon – Non-Payroll Disbursements (2021M-163)

… appropriations to pay $1.3 million in expenditures without the Council’s knowledge and approval. Did not seek …

https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) … Determine if the former Highway Superintendent Superintendent …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Comptroller DiNapoli Releases School Audits

… student grades, modifying student information system (SIS) permissions, assuming accounts or identities and viewing … There were also unnecessary user accounts in the SIS, including those for former district employees, former … at least in part, district officials’ failure to review SIS audit logs on a regular basis, properly manage accounts …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits

Leaves of Absence – Coordinated Plan For ERS Tier 5 Members

Coordinated Plan information for ERS Tier 5 members under Article 15 Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1523/leaves-absence

Town of Varick – Water and Sewer Operations (2021M-46)

… Appendix B includes our comments to issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Monsey Fire District – Board Oversight (2020M-62)

… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Leaves of Absence – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1530/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1501/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 2 Members

… for ERS Tier 2 members under Section 75c Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1506/leaves-absence

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members

Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustment

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan program. Delinquent loans were not properly enforced. … Determine whether the Board provided adequate oversight of the revolving loan program …

https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan