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Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations … of water produced by the Village’s water system was billed to customers, and Village officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … of the welding company, the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Liberty – Justice Court Operations (2016M-336)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through July 22, 2016. … who oversee Court operations. The Court’s revenues for 2015 were $278,000. Key Findings The Justices allow the … reported as paid or referred to the DMV Scofflaw program for enforcement, and document such review was performed. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Penn Yan Central School District – Network Access Controls (2021M-79)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79County of Rockland - Budget Review (B19-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The significant …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Middleburgh Central School District - Information Technology (2019M-115)
… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Latham Fire Department – Length of Service Awards Program (2016M-279)
… the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, 2015. Background The Latham Fire Department provides fire protection services for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279IX.12.A Key Provisions – IX. Federal Grants
… interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state … and the states to the date such funds are paid out for federal program purposes through either presentment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsWhite Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for … for professional services and did not have documentation to support why contract providers were chosen for all … The District did not have adequate documentation to support the payment of certain claims made to professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the … million. Key Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily … Recommendations Adopt a fund balance policy and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… and parking summons fees. “I‘m dismayed that we continue to uncover local officials who take advantage of their position to steal taxpayer money,” said DiNapoli. “Local governments need to make sure proper controls are in place to protect public …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Vendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online Vendor Self-Service system, and Instructions to enroll in the online Vendor Self-Service System to maintain addresses, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSpecial Accidental Death Benefit – New Career Plan
… circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… municipalities identified as experiencing fiscal stress to be reimbursed by the state Financial Restructuring Board … Local Governments for hiring external financial advisers to help with multi-year financial planning. “More than ever, local government budgeting requires officials to take a long-term view of the impact that spending …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningMorris Central School District – Fund Balance Management (2023M-47)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average … limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances to reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47South Seneca Central School District – Online Banking (2021M-164)
… Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District … and these responsibilities were not assigned to another employee. Bank agreements do not contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Uniondale Union Free School District – Information Technology (2023M-61)
… network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61