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Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the … records. As a result, errors and irregularities in the City’s financial operations may not be detected. Key … city audit amsterdam treasurer collections …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Chatham Central School District – Financial Management (2023M-11)
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … but the average annual workers’ compensation expense is $79,756. Key Recommendations Use reasonable appropriation … estimates and do not appropriate fund balance that is not needed. Maintain reserves at reasonable levels. Except …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background The Grahamsville Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Background The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued more than 10,000 violations and reported fines and penalties collected of $356,211. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219City of Troy – Financial Condition (2015M-185)
… May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. … 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 … a multiyear financial plan or a comprehensive capital plan in accordance with the City’s Charter. The City Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mNew York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student … in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Lynbrook Union Free School District – Special Programs (2016M-45)
… 2015. Background The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The … operates seven schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. … all money collected for the driver’s education program is deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Orange County Probation Department – Restitution Payments (S9-20-1)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… (Corporation) officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we … Corporation officials provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wayne Central School District – Property Disposal (2021M-161)
… disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, District officials do not have … written policy and detailed procedures for the sale and disposal of District property to ensure that the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161LaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control … found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two … found. No physical access or environmental controls over the server room. Improperly managed network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192