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Town of Tompkins Fire District – Board Oversight (2023M-33)

… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Arlington Fire District – Station Number 5 Renovation (2022M-54)

… – pdf] Audit Objective Determine whether Arlington Fire District (District) officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold … space and did not adequately oversee leasehold agreements for renovations. Specifically, District officials: Approved a …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

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 99-year PILOT agreements. CPIDA … 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

Town of Somers – Justice Court (2013M-198)

… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … 2012 to March 31, 2013. Key Findings We found weaknesses in the Court’s internal controls and a lack of oversight of …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. Establish written procedures for monitoring …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Town of Ephratah – Accounting Records and Reports (2022M-138)

… and the highway fund balance was understated by $60,948. Bank reconciliations were not performed in a timely manner. … the accounting records are properly maintained. Complete bank reconciliations on a timely basis. File AUDs as …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Randolph Central School District – IT Asset Management (S9-22-22)

… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

State Comptroller DiNapoli Statement on MTA 2023 Budget

… funding or MTA actions. Using as-yet unspecified means to close the budget gap allows the MTA to put off answering tough questions until its February … find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budget

Access-A-Ride Accident Claims (Follow-Up)

… of implementation of the 11 recommendations included in our initial report, Access-A-Ride Accident Claims ( … determined that between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service … for such things as Commercial Driver’s Licensing, drug and alcohol testing, and training. However, our audit …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-follow

Carthage Central School District – Financial Condition (2014M-138)

… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Assessment and Collection of Selected Fees and Penalties

… Purpose To determine whether the Department of Labor (Department) is … fines such as those levied on employers for their failure to pay fees in a timely manner or comply with workplace …

https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, … … Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

Connetquot Central School District – Financial Condition (2015M-98)

… unassigned fund balance. District officials used surplus funds each year to finance reserves instead of funding …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98

Town of Frankfort – Justice Court Operations (2022M-16)

… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Wilson Central School District - Financial Management (2022M-22)

… average unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the debt reserve to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining … documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation