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Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesSexual Offender and Management Treatment Act Program
… the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature enacted the Sex Offender … parole, and who, based on their mental abnormalities, pose a substantial risk to commit new sex crimes. Since the … have been properly allocated to the program based upon a reasonable and consistent methodology established by …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programHealth and Safety of Children in Foster Care (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, … of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial report, issued March 9, 2018, … To determine the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followWyandanch Union Free School District – Budget Review (B25-7-3)
… with the fiscal year during which the municipality or school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanLaFargeville Central School District – Information Technology (2021M-192)
… that cost $9,266 could not be found. No physical access or environmental controls over the server room. Improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… of $1.29 million, or an average of $430,000 each school year. While officials informed District taxpayers about …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Wolcott – Financial Management (2020M-131)
… and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… therefore he did not demonstrate appropriate “tone at the top,” which is essential to establish strong internal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… (27 percent) totaling $106,360 were not properly supported or authorized prior to being made, including a $800 credit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… all forfeited funds owed to BOCES. Consult with legal counsel with respect to the proper use of forfeited funds …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… District IT systems and data from unauthorized access or loss. Sensitive network and financial software access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… Board evaluated projects prior to approval, the Board did not adequately establish and document its evaluation and approval process. In addition, the Board did not properly monitor the performance of businesses receiving …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringValhalla Union Free School District – Network User Accounts (2022M-26)
… to the IT vendor to ensure access to the District network is up-to-date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… The practice of overestimating appropriations each year and annually appropriating fund balance that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementWhitesboro Central School District – Separation Payments (2020M-146)
… generally agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Beacon City School District - School District Website (S9-19-27)
… location. Comprehensive appended property tax report card or CAP to the external audit. A completed internal audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27New Lebanon Central School District - School District Website (S9-19-37)
… audit and corrective action plan (CAP) transparently, or include a specific corrective action per audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37City of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and … and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the … respond to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134