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Seneca County Probation Department – Restitution Payments (S9-20-7)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … restitution obligations. Nine of the 13 restitution orders reviewed had uncollected payments totaling $63,805. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Wyoming County Probation Department – Restitution Payments (S9-20-4)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Albion Central School District – Financial Management (2021M-200)
… identify what reports the Committee receives or how they are reviewed. The District’s budgeting practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… - pdf] Audit Objective Determine whether Hancock Central School District (District) officials established non-resident … NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a cost-benefit analysis. Over the past three school years, the Board approved Wayne Highlands NRT rates …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Pulteney – Financial Condition (2021M-24)
… than was available, resulting in the general and highway funds and water district beginning 2020 with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… - pdf ] Audit Objective Determine whether Williamson Central School District (District) officials ensured that … bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts … competitive bidding statues and the District’s policies, regulations and procedures. Seek competition for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Keene Central School District – Transportation State Aid (2021M-63)
… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and … Keene Central School District District officials applied for all applicable transportation aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Horseheads Central School District – Network Access Controls (2021M-127)
… Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level … were unable to determine exactly what services they paid for, if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Arlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Windsor Central School District – Fuel Controls (2022M-133)
… card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key … approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle or equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Town of Ephratah – Accounting Records and Reports (2022M-138)
… were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… pdf] Audit Objective Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … Determine whether Wheelerville Union Free School District District officials maintained complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Valhalla Union Free School District – Network User Accounts (2022M-26)
… Key Findings District officials did not adequately manage the District’s network user accounts to help prevent … 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … Disable unnecessary network user accounts as soon as they are no longer needed and maintain a list of authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… - pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… complete report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … Determine whether the City of Poughkeepsie Industrial Development Agency CPIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… complete report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that … Determine whether Brighton Fire District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133University Preparatory Charter School for Young Men - Payroll (2023M-123)
… for Young Men (School) officials accurately compensated employees. Key Findings School officials did not always accurately compensate employees or require adequate support for hours worked. … compensation totaling $18,527 they paid three hourly employees. Twelve employees received pay that was not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … unneeded network user accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key … for necessity, disable any unneeded accounts and monitor staff to ensure unneeded accounts are disabled in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mVillage of Wappingers Falls – Board Oversight (2023M-70)
… over financial operations and capital projects. As a result, the Board did not have sufficient information to … financial position and that financial records were disorderly and incomplete. The Board did not: Ensure it … reconciliations and online transfers. Ensure that the AFR is submitted timely and accurately to the Office of the State …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70