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Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether … 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a … is not practical. Require a designated official’s prior approval for all billing adjustments and written …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Mohawk – Records and Reports (2013M-113)
… has approximately 3,800 residents. The Town is governed by the Town Board which comprises four elected Board members …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113City of Olean – Budget Review (B1-13-2)
… Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … included in the respective equipment line items for each department in the general fund budget, rather than …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of Patterson – Justice Court Operations (2020M-63)
… (Town) Justices collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate … manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … corrective action taken. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Argyle – Town Clerk and Budgeting (2012M-231)
… our audit was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period … June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… County District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of falsifying business records by … depositing at least $1,711 into her personal bank account. Stevens worked at HPG from 2014 to 2018, and is the Almond …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… Pasqua and the New York State Police today announced that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village … the second degree for stealing $73,725 from the village. “Nancy Berger treated the village as her personal bank account … … State Comptroller Thomas P DiNapoli today announced that Nancy Berger 55 formerly the ClerkTreasurer of the Village of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageMontauk Union Free School District – Information Technology (2022M-137)
… Union Free School District (District) officials secured access to the network and financial application and developed … plan. Key Findings Although District officials restricted access to the financial application, they did not adequately … needed. Two unknown individuals had an active network user account. IT security awareness training was not provided. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… infrastructure and economic development, and the County’s demographics, will likely result in the COIDA facing many …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… of Mentz in Cayuga County. The Village, which is governed by an elected five-member Board of Trustees, has a population …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and … Regulations and Guidelines: The Board did not adopt a written policy to administer and account for ticket … with our recommendations and indicated they planned to initiate or have already initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTown of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Glen - Water and Sewer Operations (2023M-167)
… the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… [read complete report – pdf] Audit Objective Determine whether Pembroke Central …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… There was no written policy for notifying the IT office of new hires, keeping track of equipment assigned to employees … properly account for portable electronic devices issued to new hires and employees who leave District service. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brentwood Union Free School District – Information Technology (2023M-83)
… providing network users with information technology (IT) security awareness training and implementing an IT … monitor nonstudent network user accounts, provide IT security awareness training as required by a Board-adopted … found that officials did not: Disable 486 of the 3,525 enabled nonstudent network user accounts (14 percent) that we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Town of Crawford – Town Clerk (2021M-82)
… Clerk was sentenced to five years of probation and 1,000 hours of community service . The following conditions contributed to … and the lack of compensating controls. Lack of monthly bank reconciliations and accountabilities. Maintenance of …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… City: New York State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefits