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Village of Suffern – Budget Review (B26-6-3)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Village of Walton – Bio-Digester Capital Plan (2016M-378)
… determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project … costs. Village officials received an offer letter from New York State Empire State Development for a $1.5 million …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Suffern – Budget Review (B21-6-2)
… obligations are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are … we estimate the total 2021-22 collections for sewer rent revenue will be approximately $2.25 million, which is … Village officials should carefully monitor the sewer rent revenue and make adjustments to the budget as needed …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Village of Suffern – Budget Review (B25-6-4)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Delaware County – Assigned Counsel (2016M-384)
… County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Gardiner Fire District – Length of Service Award Program (2013M-265)
… were prepared. Officials granted points for completion of training courses without any record of completion. Only eight … of completion. District officials did not obtain an annual independent audit of the LOSAP as required. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… that the Treasurer maintains complete, accurate and timely records and submits monthly and annual financial reports to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072East Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 … of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key Recommendations Establish and adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Jefferson County Probation Department – Restitution Payments (S9-20-10)
… payments or maintain sufficient undisbursed restitution records. Key Recommendations Establish adequate policies and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Orange County Probation Department – Restitution Payments (S9-20-1)
… totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Putnam County Probation Department – Restitution Payments (S9-20-2)
… As a result, victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations and the … up on and officials did not make reasonable efforts to locate victims with uncashed checks promptly. In addition, …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Seneca County Probation Department – Restitution Payments (S9-20-7)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … restitution obligations. Nine of the 13 restitution orders reviewed had uncollected payments totaling $63,805. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Wyoming County Probation Department – Restitution Payments (S9-20-4)
… always make reasonable efforts to locate victims promptly. In addition, officials did not make undisbursed restitution … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Canajoharie Central School District – Fuel Purchasing (2021M-170)
… its fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170LaFargeville Central School District – Information Technology (2021M-192)
… (IT) controls over physical IT assets and nonstudent network user account access. Key Findings District officials … and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that … controls over the server room. Improperly managed network user accounts. The District’s disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Windsor Central School District – Fuel Controls (2022M-133)
… the District received the fuel it purchased when it was delivered. Officials did not establish adequate controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m