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Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited … whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Lincoln - Disbursements (2022M-198)
… Also, three of these payments totaling $2,605 were not audited and approved by the Board. Claims totaling $109,158 … Board audit, and claims totaling $533,518 were improperly audited and approved by the former Supervisor rather than the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wilson Central School District - Financial Management (2022M-22)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was $3.3 million, which exceeds the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Town of Butternuts – Highway Facility Capital Project (2021M-94)
… monitored. As a result, a contractor used less expensive roof material on the highway garage. Ensure the required …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… Purpose To determine whether the Department of Health (Department) appropriately and effectively implemented and applied the new APR DRG-based hospital inpatient payment system for Medicaid services when … Other Related Audits/Reports of Interest Department of Health: Medicaid Claims Processing Activity April 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsAttica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Village of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Carroll – Town Clerk (2022M-20)
… complete report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … accounted for or remitted in a timely manner because the Clerks did not maintain adequate accounting records. … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Watervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Newburgh Enlarged City School District – Financial Management (2025M-32)
… and reserve funds? Audit Period July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school … districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … $8.6 million for a cumulative total of approximately $25.7 million. The Board did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Subway Wait Assessment
… reports list Subway Wait Assessment (WA) as an indicator of the MTA’s progress toward its goal of providing reliable service for its customers and federal, State, and local … may be affected by trains opting to skip non-time point stops in order to avoid arriving late at time points. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAkron Fire Department – Financial Activities (2014M-196)
… to the Village and the Town of Newstead. The Department’s expenses for the 2013 fiscal year totaled approximately … elected members and is responsible for the Department’s overall financial management. The Board elects a Treasurer … Erie County District Attorney’s Office, resulting in the arrest of three other individuals. In December 2019, one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Pelham - Information Technology (2019M-77)
… information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. … Town Board and officials did not develop comprehensive IT policies or procedures. Sensitive information technology (IT) … of employee Internet use to ensure it complies with Board policies. Provide employees with annual IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Collection of Fines Related to Tenant Complaints
… laws and regulations related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCompliance With Navigation Law
… safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The … 1, 2017 through October 31, 2019. About the Program With its vast network of waterways, including about 70,000 … 7,600 freshwater lakes and ponds, New York State is rich with opportunities for motorized water recreation. The New …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-law