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Town of Glen - Water and Sewer Operations (2023M-167)
… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … and customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate because …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… managed user permissions to the financial and student information applications. Key Findings District officials did … manage user permissions to the financial and student information applications. In addition to sensitive information technology (IT) control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… [read complete report – pdf] Audit Objective Determine whether the Le Roy … $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… that we reviewed were not inspected as required. There was no system in place to maintain a complete and accurate master …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in … to help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017XI-A.9 Receiving – XI-A. Purchasing
… is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and … amount received, the date of receipt, and who received the goods or services. As a separate and unique point of control, … module in SFS to store documentation supporting receipt of goods or services. While it is an independent control point, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… to ensure documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial … to which scanned documentation attached to an Accounts Payable Voucher meets the auditors’ needs. OSC’s request for … 3 - Record Retention – Travel and Expense . Accounts Payable Vouchers Each agency must ensure the required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsAddiction Support Services During Emergencies
… mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction services for prevention, … 100,000 individuals on any given day. To open and operate a new Program, providers must apply for and obtain OASAS … will review provider Plans at both recertification site visits and visits from the Regional Office. Providers …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesFormer Fire Co. Treasurer Admits Stealing $24K
… company for nearly two years," DiNapoli said. "Thanks to my auditors and investigators, working with Sheriff Philip … must complete full repayment on a court-imposed schedule. If not repaid, she faces one to three years of incarceration. …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kWestchester County - Financial Condition (2018M-151)
… operating expenditures over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of Stamford – Claims Audit (2022M-197)
… As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best … procurement policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have an …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Chenango 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-andTown of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding the four percent … fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… [read complete report - pdf] Audit Objective Determine whether the East … balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementWilson Central School District - Financial Management (2022M-22)
… [read complete report - pdf] Audit Objective Determine whether the Wilson … can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… - pdf] Audit Objective Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials … NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … the Board did not properly monitor the performance of businesses receiving financial benefits. The Board did …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring