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Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly … Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections … adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Seminars for Local Officials
… your role as a local government official with your home and work lives is not an easy task and that finding time in your schedule for essential training … Local Official Training Unit offers seminars for municipal and school district governing boards and other local …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Overpayments of Certain Medicare Crossover Claims
… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed; this often led to incorrect Medicaid payments of Medicare …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10XI.18.E Public Officers Law – XI. Procurement and Contract Management
… FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to … whether a vendor is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected … ensure compliance with Section 73 of the Public Officers Law. Ensure that all employees are familiar with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not … not accurately record all real property tax collections, and the Clerk deposited some collections and fees months …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Port Jefferson – Justice Court Operations (2020M-56)
… to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices did not provide … oversight of Court operations. As a result, errors and irregularities were found in the Court’s records: The …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … the District’s procurement policy that requires the use of request for proposals to solicit professional services. Obtain the required number of written quotes as required by the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… whether payments Town of Attica (Town) officials made to not-for-profit organizations were for appropriate purposes … supported. Key Findings The payments Town officials made to not-for-profit organizations were not always for … Used public funds to make donations or impermissible gifts totaling $47,400 to various local community …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Alfred – Incompatible Duties (2021M-99)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, … Disbursements and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial … Outstanding State Fund Structure and List of Joint Custody Funds Other supplemental information provided includes, but …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsInspector General
… with internal control requirements; Review and advise on protocols regarding employee background checks and assist … any information brought to his or her attention or based on personal observation concerning corruption, fraud, … OSC policies or guidelines, including the Executive Orders on Discrimination and Harassment. Provided, further, that an …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalBroadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Wage Theft Investigations
… employer compliance. Key Recommendations Develop effective strategies to reduce the case backlog and complete new cases …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOpinion 90-17
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) … after all the bonded and other indebtedness of a dissolved fire district has been paid must be credited to the taxable … 4, 1990 Daniel Lincoln Miller, Esq., Town Attorney Town of Chili … Whether surplus moneys of the fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Uncollected Penalties
… and even irregularities can occur and not be detected. The current system used to track outstanding penalties is … could occur and not be detected. Develop performance measurement tools, such as periodic reports and analytics, to …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesSilver Creek Central School District – Financial Management (2022M-153)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials need to improve their budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Homeless Outreach Services in the New York City Subway System
… and monitoring controls over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway … not only actual placements in a shelter – as the general public would expect it to mean – but also potential …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … and there was an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 … Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78