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Rockville Centre Union Free School District - School District Website (S9-19-28)

… did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original … the District website: Final annual budget and all external CAPs. Should enhance transparency by: Posting …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19

New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)

… Purpose To determine whether officials of United HealthCare implemented the recommendation contained in our … Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report 2006-S-11) and a follow-up to …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-management

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “Governor … emergencies. It is important to develop clear guidelines on the appropriate use of these reserves. In addition to … Thomas P DiNapoli released the following statement on Governor Hochuls Executive Budget proposal …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank … Make payments only after a proper audit and approval of bills and discontinue the use of debit cards. Department officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at meetings for compliance with policies, … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

Town of Crawford – Town Clerk (2021M-82)

… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, … (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ … responsibilities. Over a half million dollars was paid to IT service providers. In addition, because officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Disability Retirement – Divorce and Your Benefits

… use service credit at retirement to determine a member’s pension benefit. Instead, the pension is a fixed percentage of the member’s final average … the retirement benefit. If the DRO does not specifically address a disability retirement, then the ex-spouse’s …

https://www.osc.ny.gov/retirement/members/divorce/disability-retirement

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Town of Chesterfield – Town Clerk (2024M-110)

… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Lewis County – Purchase Cards (2024M-41)

… is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … funds at unnecessary risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Mohawk Valley Faces Challenges But Bright Spots Exist

… over the past couple of decades, but modest increases in food processing, electrical equipment and appliance … to 2017, due to growth in manufacturing subsectors such as food, electrical equipment and appliances, which have helped … grew slightly, but, since 2010, Census estimates show declines in each county. The Mohawk Valley's annual …

https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-exist