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Assessment and Collection of Selected Fees and Penalties
… as those levied on employers for their failure to pay fees in a timely manner or comply with workplace safety rules. We … does not assess and collect all required fees and fines. In total, the Department did not collect about $3.8 million, … assessment and collection of fees and penalties identified in this report. Other Related Audits/Reports of Interest …
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)
… in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee … elected seven-member Board of Education and operates three schools, with approximately 1,440 students. Budgeted …
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
… examination was to determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review … 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Chappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… he has approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine … complies with the tax levy limit. Key Recommendation Do not use non-recurring revenues to fund recurring operating …
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)
… and recordkeeping duties, or that compensating controls are implemented. Ensure that the clerks deposit all moneys …
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)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
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)
… These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, and account for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26XI.12.D Closing Contracts – XI. Procurement and Contract Management
… and there has been no activity (SFS amendment transactions or payments) for one year. No open purchase orders … contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is remaining on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsClifton Park Water Authority – Water Charges (2015M-247)
… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member … Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWayne Central School District – Property Disposal (2021M-161)
… advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Wolcott – Financial Management (2020M-131)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354