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Seneca County Probation Department – Restitution Payments (S9-20-7)

… to enforce and monitor restitution obligations. Nine of the 13 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of victims with unsatisfied restitution orders, make …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Putnam County Probation Department – Restitution Payments (S9-20-2)

… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Pompey Hill Fire District – Financial Management (2021M-136)

… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did not … properly audited and approved, adequately supported and for valid District purposes. The claims auditor did not audit … competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Keene Central School District – Transportation State Aid (2021M-63)

… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Village of Brushton – Fiscal Oversight (2014M-235)

… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer … claims during the audit period without prior Board audit and approval. The Board did not annually audit or cause an …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)

… District officials effectively managed special education services by ensuring students received services in accordance with their individual education … officials did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-and

Town of Richmondville – Administration of Grant Moneys (2013M-374)

… for a required audit because the developer has failed to do so. The Board relied on the developer’s consultants to …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374

Town of Sardinia – Tax Relief Rebate Program (2014M-189)

… and has approximately 2,800 residents. The Town receives landfill revenues that contributed to the accumulation of a …

https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189

Examples from GASB Statement 34 - Statement of Net Assets

… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

Town of Hammond – Town Clerk Operations (2014M-350)

… audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank … audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Goshen – Police Payroll (2014M-244)

… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds

… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bonds

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Garden City Union Free School District – IT Asset Management (2023M-161)

… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

North Babylon Union Free School District – Online Banking (2023M-156)

Determine whether North Babylon Union Free School District District officials ensured online banking transactions were appropriate and secure

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Windsor Central School District – Fuel Controls (2022M-133)

… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

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

… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to …

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