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Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Industrial Development Agency (CIDA) properly approved and monitored projects. Key Findings The Board did not … by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s annual report was … all active projects to determine whether job creation and/or retention goals are being met. Post required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectMineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mSaratoga County Probation Department – Restitution Payments (S9-20-12)
… 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 court order restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
Determine whether the Rensselaer County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5IX.7.K Record Retention – IX. Federal Grants
State agency retention and access to records must be in full compliance with all applicable federal laws rules and regulations e
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… audit period. One Board member co-owns a local hardware store that sold materials and supplies to the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… by his office, the United States Attorney for the Northern District of New York, the Federal Bureau of … shopping,” said DiNapoli. “I thank U.S. Attorney for the Northern District of New York Antoinette T. Bacon and the FBI … corruption.” Press Release from the U.S. Attorney's Office Northern District of New York Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTown of Rosendale – Justice Court (2014M-232)
… of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through … for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the Court clerk controlled …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Groveland – Fiscal Oversight (2014M-285)
… The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period … The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is … Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of … The purpose of our audit was to evaluate the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Reporting Workers' Compensation Benefits – Legacy Reporting
… can be paid to your employees in three different ways. How your employees are paid those benefits determines how you report their salary and service to us: All payments … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overEaton No. 1 Fire District – Board Oversight (2024M-4)
… officials adequately monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District … financial activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did … District officials adequately monitored financial activity and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… officials appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the audit period overlaps … timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124State Agencies Bulletin No. 180
… Purpose To provide information about a new Reveal report and to provide instructions for agencies … To provide information about a new Reveal report and to provide instructions for agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsLyons Central School District – Payroll 2022M-71
… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Norfolk Fire District – Board Oversight (2022M-109)
… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners … Determine whether the Norfolk Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109