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Village of Ossining – Parking Ticket Collections (2017M-259)
… an adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through … adequate policies and practices for collecting unpaid parking fines. The Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Garden City Union Free School District – Overtime (2016M-382)
… written procedures that requires employees use the request form and that addresses the approval of overtime for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water … $5 million. Key Finding The Board and Authority officials have established and implemented effective internal controls …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty advisors did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… January 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer … Maple Avenue Volunteer Fire Company 4 Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Village of Endicott – Disbursements (2021M-124)
… disbursements were appropriate, adequately supported and audited. Key Findings Village officials did not establish … audit period, we examined disbursements totaling $287,210 and found they were supported and appropriate. Key Recommendations Segregate financial …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately managed the … and available fund balance. District officials have not developed a long-term financial plan. Key … Recommendations Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145DiNapoli Releases City of Troy Budget Review
… the city’s resources. Furthermore, the general, water and sewer funds have displayed trends of weakening financial position and must be monitored to ensure the declining trends are … adequate flexibility to pay for unanticipated costs, and it only provides minimal funding for capital …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewVillage of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Deerpark – Budget Review (B6-13-18)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Fort Edward Union Free School District - Financial Condition (2019M-245)
… annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Loan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a … on future payrolls. Should a member wish to repay the loan with a lump sum payment, he or she should contact our … 1-866-805-0990 (518-474-7736 in the Albany, New York area) for current payoff balances. Members can manage loan payments …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsTown of Webb - Ski Collections (2018M-188)
… passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or procedures for … that did not require payment were not reconciled by ski area officials due to the lack of supporting documentation. …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … from the taxpayer, and my office is committed to justice for those that have squandered from their neighbors. I am …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… abuse. My thanks to the New York State Police and Sullivan County DA Meagan Galligan for helping bring Gabriel to justice.” New … partners at the State Comptroller’s Office and Sullivan County District Attorney’s Office for their commitment to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesTown of Wethersfield – Capital Project (2025M-46)
… Did the Town of Wethersfield (Town) Board (Board) properly plan for and manage the Highway Department (Department) … 25 acres of land. Audit Summary The Board did not properly plan for or manage the Department building capital project. … did not: Develop and adopt a written multiyear capital plan. Create and follow a capital project budget. Because the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… were estimated more reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Niagara Charter School - Information Technology (2018M-172)
… - pdf] Audit Objective Determine if personal, private and sensitive information (PPSI) on, or accessed by, the … technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal computer and Internet use was found on seven computers. Virus scanning …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172