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Seneca County Probation Department – Restitution Payments (S9-20-7)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… always make reasonable efforts to locate victims promptly. In addition, officials did not make undisbursed restitution … Appendix B includes our comments on issues raised in the County’s response letter. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention … files. Forward all loan modification requests to the Board for approval. Develop written policies and procedures …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Town of Saranac – Town Clerk Operations (2019M-33)

… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had … The Board did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

Henrietta Fire District – Financial Condition (2021M-27)

… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta … 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 expenditures. The Board unnecessarily … Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… Town Supervisor (Supervisor) adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 … oversight of the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not used. The …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… monitored to ensure loan recipients’ performance goals were achieved. Officials requested follow-up … from loan recipients to verify job creation/retention goals but did not enforce these goals if not achieved. No practices were in place to ensure …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Prattsburgh Central School District – Financial Management (2020M-108)

… complete report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately … Determine if the Board of Education Board and Prattsburgh Central School District District officials adequately managed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… complete report – pdf] Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester … Determine whether Young Womens College Prep Charter School of Rochester School …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)

… adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain timesheets. Key …

https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll

Town of Tioga – Long-Term Planning (2022M-181)

… town tioga longterm planning …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Brocton Central School District – Claims Audit (2023M-15)

… that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided … written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… Findings District officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by … exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. … in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

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