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Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Hancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Village of Bemus Point – Clerk-Treasurer (2022M-38)
… official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor … and interest of $18,100. Provide written financial reports to the Board or file annual financial reports (AUDs) with the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fGeneseo Central School District - Online Banking (2019M-172)
… banking duties. Designate one computer to be used strictly for online banking transactions. Ensure that officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172City of Poughkeepsie – Budget Review (B6-17-1)
… Several appropriation amounts, such as health insurance, New York State Employees’ Retirement System payments and debt …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… funds from 10 cash advances totaling $19,997 were spent. The central treasurer made seven disbursements totaling … adequate documentation to support collections. Monitor the status of cash advances and prepare reconciliations to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGreenville Central School District – Information Technology (2021M-156)
… confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable … use and implement procedures to ensure compliance with the policy. Periodically review user access and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
Determine whether Town officials purchased goods and services economically and determine whether the Supervisor safeguarded cash
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… and sewer receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review … Reconcile the water and sewer receivable control account to unpaid customer balances on a monthly basis. Review the water and sewer accounts re-levy list and compare it to the complete list of unpaid customer accounts prior to …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Village of Port Jefferson – Justice Court Operations (2020M-56)
… The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities were … deposited receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months … totaling $1,055 was missing and not credited to the Justice’s account until 10 months later. Code enforcement did …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… decisions to the Library’s Committee and by ensuring funds were properly invested. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Recent Trends and Impact of COVID-19 in the Bronx
… June 2021 PDF Version En Español Highlights Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other … high crime rates. Using resources supplied by the federal, State and local governments and the private sector since the …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxPermanent COLA
… our secure contact form . Write to us at: NYSLRS Pension Payroll Unit 110 State Street Albany, NY 12244-0001 Make an …
https://www.osc.ny.gov/retirement/publications/permanent-colaHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… housing crisis caused by the pandemic escalated the need for programs that provide housing stability. As such, the … Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for individuals, families, and … the use of local funds to cover project costs before reimbursement from the State, where practicable. Correcting …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding