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Arlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … agreement, which included the District providing $248,000 in additional rent to fund renovations for the leased …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Town of Stony Point – Budget Review (B6-13-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local Finance … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Somers – Justice Court (2013M-198)
… approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … New York State Education Department (SED) regulations. One of the 12 recommended components of mental health that educators should know was not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkValhalla Union Free School District – Network User Accounts (2022M-26)
… to officials, we found District officials should have: Disabled 67 unneeded network user accounts. These … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144South Kortright Central School District – Claims Audit (2023M-69)
… were adequately supported and properly audited prior to payment. Key Findings Although the Board and District … were adequately supported and properly audited prior to payment, certain purchases of goods and services we … District officials agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69About this Report – 2023 Financial Condition Report
… New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … basic information on trends in State receipts (revenues) and spending (disbursements), the State’s financial position … by Generally Accepted Accounting Principles (GAAP), and selected economic and demographic trends affecting the …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportSaratoga Springs City School District – Procurement (2023M-25)
… requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. … $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling $471,156. Safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund balance and … structurally balanced budgets for the water and sewer funds. Develop a plan to eliminate the fund balance deficit … and to alleviate the fiscal stress of the water and sewer funds. Develop a multiyear plan that includes provisions to …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26East Meadow Union Free School – Overtime (2022M-118)
… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… completed a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not … controls and monitoring for compliance. Require agreements to be approved prior to the employee’s start date. Ensure … with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollAccess-A-Ride Accident Claims (Follow-Up)
… determined that between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service … the Paratransit Division and carriers, we found that for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such things as Commercial Driver’s Licensing, drug and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies … collected from bail cases. However, even after accounting for the ATI fees, there was a shortage of $882,850 on deposit. Finance could not account for the shortage. Finance also could not demonstrate that it …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… implemented. Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andAssessment and Collection of Selected Fees and Penalties
… and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been … hours. There is no established deadline when a request to earn comp time form should be submitted, and submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Review of Collecto, Inc
… Purpose The objective of our examination was to determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, Inc. (Collecto) under contract TQ00030 were … charges where the contract did not include clear language to determine the proper commission for small-balance …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-inc