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Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Lisbon – Financial Condition (2012M-202)
… Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The Town is governed by a Town Board which consists of four elected Board members and … for the library fund. Key Findings The Board did not adopt a policy or develop procedures to govern the level of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the … to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Article VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableVillage of Lewiston – Purchasing (2013M-45)
… December 31, 2012, for compliance with GML and the Village’s procurement policy. The policy-required checklist was not … Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. Key Recommendations Review and update …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… County District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of falsifying business records by … depositing at least $1,711 into her personal bank account. Stevens worked at HPG from 2014 to 2018, and is the Almond …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and … Regulations and Guidelines: The Board did not adopt a written policy to administer and account for ticket … with our recommendations and indicated they planned to initiate or have already initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andErie County Probation Department – Restitution Payments (S9-20-11)
… they could not provide support for the source of the funds that could potentially be used to pay unsatisfied …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Rome City School District – Multiyear Planning (2021M-144)
… projects and purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Wayne County Probation Department – Restitution Payments (S9-20-6)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… - pdf ] Audit Objective Determine whether the Suffolk County (County) Probation Department (Department) officials … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all … County’s response letter. … Determine whether the Suffolk County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management of …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169OnTECH Charter High School - Information Technology (2023M-71)
… – pdf] Audit Objective Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) … corrective action. … Determine whether OnTECH Charter High School School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … longer needed and periodically review accounts and access for necessity. Provide periodic data privacy and IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150SUNY Bulletin No. SU-356
… the starting, stopping, and changing of SUNY’s Voluntary 403(b) Savings Plan deductions. Affected Employees: All employees enrolled in the SUNY Voluntary 403(b) Savings Plan are affected. Background: In an effort to … stops and contribution changes through the SUNY Retirement at Work portal. Depending on the timing of submissions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Jamestown City School District – Fund Balance and Reserves (2022M-97)
… exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary appropriations by an … surpluses and increased fund balance by $9.2 million, or 72 percent, over the last three fiscal years. Could not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Starpoint 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-userNorwood-Norfolk Central School District – Financial Management (2022M-129)
… 2021, surplus fund balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance … 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