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Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … State agencies. Key Recommendations Periodically review pending cases reports and compare computerized case information to manual case file information. Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Port Byron Central School District – Network User Accounts (2021M-119)
… District officials did not establish written policies or procedures to add or disable user accounts. The District had a total of 19 … officials. Key Recommendations Establish written policies or procedures for managing network user accounts. Regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of LaGrange – Financial Management (2023M-139)
… a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Homes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… 1, 2009 through June 30, 2014, totaling $12.5 million, to in part conduct a Methadone to Abstinence Residential … (see Exhibit), which provides various community services in the New York City metropolitan area. Under the MTAR … and take steps to ensure the organization does not re-claim these costs for funding in the future. Follow up with …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors … for approximately $1,000 in cash from tax collections. The board did not perform an annual audit of the clerk’s …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt … that school districts have borrowed less. “Borrowing helps local governments to build roads, bridges, and schools and … to take on critical infrastructure projects. When a local government issues debt, it should have a long-term plan …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… was reasonable. Determine if the Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of December … 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by the Board. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityTown of Marathon – Claims Audit Process (2022M-124)
… claims could have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims … procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had … 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… on file. School officials do not prepare the tuition bills on an FTE basis. Inaccuracies in the end-of-year … are reconciled with the billing spreadsheets. Prepare all bills on an FTE basis. Ensure that accurate and timely …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Educational Services (BOCES) officials maximized interest earnings. Key Findings BOCES officials did not … with the Board of Education’s (Board’s) investment policy. Invest available funds throughout the audit period in an authorized …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTown of Dix – Supervisor’s Control of Cash (2022M-57)
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Town of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The … the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51