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Village of Quogue – Justice Court (2015M-18)
… 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … are obtained, in accordance with Board policy. … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… during our audit period. The Supervisor did not ensure all deposits were made intact and in a timely manner. Key … Periodically review the bookkeeper’s work to ensure that all financial activity is accurately and completely accounted … are promptly investigated and corrected. Ensure all collections are deposited intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… to the lack of oversight and compensating controls, there is an increased risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… The Board and District officials did not ensure that all Project change orders were submitted as required to the … could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change orders reviewed … in the amount received. Key Recommendations Ensure all change orders are properly approved. Actively monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… [ read complete report - pdf ] Audit Objective Determine whether the Schonowe … or ensure the constitution (bylaws) were followed. As a result, neither the Company nor we were able to confirm all … to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Sanford – Claims Audit Process (2021M-189)
… claims we reviewed, the Town Board (Board) did not ensure all claims were appropriately audited and approved. Out of … pricing option. Key Recommendations Audit and approve all claims as required by law. Ensure all claims requiring Board audit are presented to the Board, …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… records and reports. Ensure that a complete list of all community development moneys is prepared, and procedures … enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims are supported by …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for … August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of New Lisbon – Financial Oversight (2013M-12)
… and Justice, respectively. The Clerk also performed all aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 without the … their required annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town is … and bail records to determine if there are additional payments held. Remit all unidentified moneys to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2024-2025 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2025 contain the appropriate lapse date. Please see the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersLists
… school district … Documents and data linked below relate to the original Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsEnglish Language Learners Programs
… languages and grade levels. Work with school districts to help them to obtain and retain required documentation …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… for these groups of grant recipients. Single Audit Act Amendments of 1996 In July 1996, the Single Audit Act Amendments of 1996 were signed into law. OMB substantially …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… crisis among youth, the NYC Department of Education (DOE) can do more to ensure that public school students … staff and too few have services readily available—and that DOE provides little oversight to ensure students receive the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthTown of Stamford - Annual and Claims Auditing (2018M-227)
… claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. … Determine whether the Board ensured that audits …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227DiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New … repair program is progressing too slowly, according to a report issued today by New York State Comptroller Thomas … http://www.osc.state.ny.us/osdc/rpt8-2015.pdf … Too many New York City subway stations are in disrepair and New …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairs