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Saratoga County Probation Department – Restitution Payments (S9-20-12)
… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… [ read complete report - pdf ] Audit Objective Determine whether the … or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited … Determine whether any South Lewis Central School District District officials had prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Bolivar-Richburg Central School District - Financial Management (2019M-17)
… our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Sodus Central School District – Software Management (2022M-64)
… the accounts’ users to install software on their computers without authorization. Of 134 software applications that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… said it was not legally required, the Board should strive to ensure that Town residents realize increased prosperity … benefit from the projects that the Corporation approves. To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure these goals are met. Establish written project …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… - pdf] Audit Objective Determine whether Nassau Board of Cooperative Educational Services (BOCES) officials … user accounts. As a result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77East Rochester Union Free School District – Procurement (2022M-56)
… as follows: Seven purchases totaling $212,953 subject to competitive bidding requirements. Five purchases totaling … and consistent regulations for procurements not subject to competitive bidding, including professional services, … generally agreed with our recommendations and plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37What is the Real Property Tax Cap?
… can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Webster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and … Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling $774,127 during the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Huntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Tioga Fire District – Board Oversight (2022M-170)
… training, they would have better positioned themselves to oversee the District’s financial activities and helped … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170