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Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The City of Jamestown (City) is one of the local …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6City of Dunkirk – Billing Enforcement (2020M-117)
… report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored … 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in … Key Recommendations Ensure that all delinquent accounts as of January 31 are included on the relevy. Assess penalties …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117State Comptroller DiNapoli Releases Municipal & School Audits
… not maintain control of his electronic signature, there is an increased chance of unauthorized checks being signed. … signature to sign 3,621 non-payroll checks totaling $26.7 million. The treasurer did not maintain custody or … the district’s regulations for AUP state that personal use is prohibited. As a result, the likelihood that a user’s …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0North Syracuse Central School District – Professional Services (2022M-34)
… Audit Objective Determine whether North Syracuse Central School District (District) officials sought competition for … Determine whether North Syracuse Central School District District officials sought competition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Town of Clifton Park – Information Technology (2020M-162)
… provider more than $98,000 in 2019, officials did not define the provider’s responsibilities. Specifically, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162State Agencies Bulletin No. 1060
… who have had a garnishment satisfied and are due a refund as identified by a Court Officer Effective Date … a separate check mailed to their home, but will have the refund included in their paycheck. OSC Actions OSC will now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsComptroller DiNapoli Releases School Audits
… Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora … for the establishment and use of certain reserve funds. Mount Pleasant Central School District – Financial Condition … Public Charter School Holland Central School District Mount Pleasant Central School District and the Onteora …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , Haldane Central School … accurately paid at their approved salaries or wages. Dobbs Ferry Union Free School District – Reserve Funds (Westchester … audits of the Chazy Union Free School District Dobbs Ferry Union Free School District Haldane Central School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… 30, 2014. Background The Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within … Limestone Volunteer Firemen Inc Controls Over Financial Activities 2014M219 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mTown of Webb Union Free School District – Financial Management (2022M-53)
… 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-53Administration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract with the Institute for Community Living (ICL) by ensuring that contracted services were actually provided, … To determine whether the Office of Mental Health OMH is effectively administering …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingWhite Plains City School District – Procurement of Professional Services (2014M-240)
… are supported with detailed documentation attached to the vouchers to verify that professional services were actually …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mVillage of Alfred – Information Technology (2017M-236)
… through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is governed by an elected five-member Board of Trustees. … IT security awareness training and that the training is updated whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber … the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted … emergency shelter to every eligible person who requests services. DHS is responsible for providing transitional housing and services for eligible homeless families and individuals in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesChenango Forks Central School District – Nonresident Tuition (2020M-69)
… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire protection services for the Town of Southport, in … Pine City Volunteer Fire Department Inc Financial Activities 2017M140 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities