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City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)

… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …

https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140

City of Middletown - Information Technology (2018M-235)

… last six months, 19 of these accounts were never used and one account was last used to logon to the network more than …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could … Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments … agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Town of Bennington - Financial Management (2019M-249)

… using fund balance. Key Findings Overall the Board could have improved its financial management. It did not … to actual reports and past trends to develop budgets based on prior actual results and expected future changes. Develop …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Town of Deerpark – Budget Review (B6-14-17)

… revenue source. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendation Be …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Town of Hempstead – Compensatory Time (2021M-64)

… are properly supported. Town officials generally agreed with our recommendations and indicated they planned to take …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. … not cost-effective to file Medicaid claims but could not support their assertions because the District did not prepare a recent cost benefit analysis to support it is not cost-effective. Did not establish Medicaid …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… officials ensured network access controls over non-student user accounts were secure. Key Findings District officials … the District’s network access controls over non-student user accounts were secure. Officials did not develop written … Officials did not regularly review enabled non-student user accounts to determine whether they were appropriate or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Town of Greene – Justice Court Operations (2021M-95)

… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Monticello – Budget Review (B4-14-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Arlington Central School District – Network User Accounts (2021M-110)

… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 generic accounts, 27 employee accounts, five contractor accounts, one former employee account and one account the IT Director …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Village of Bainbridge – Financial Operations (2014M-227)

… accounting and should prepare and provide the Board with complete and accurate financial records and adequate …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

2022 Black History Month Celebration

… Director of People for the American Way. Click below to hear from these prominent black leaders who advocate for … of Black Americans throughout history, and calls attention to the ongoing systemic racism and inequality they face. Each … Month event honors progressive black leaders who work to uplift their communities and the State in effort to …

https://www.osc.ny.gov/events/2022-black-history-month-celebration

IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants

… collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of … of the debtor's rights; An opportunity to inspect and copy the records of the agency; An opportunity for review …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope

IX.7.J Final Reports – IX. Federal Grants

… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report should be … Most federal agencies require the submission of reports either programmatic financial or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Town of Freedom – Financial Management (2021M-191)

… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… report - pdf ] Audit Objective Determine whether Otsego Northern Catskills Board of Cooperative Educational Services … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m