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Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… policy, therefore he did not demonstrate appropriate “tone at the top,” which is essential to establish strong internal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Orange County Probation Department – Restitution Payments (S9-20-1)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1New Hartford Central School District – Payroll (2021M-149)
… ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured the District accurately … action. … Determine whether New Hartford Central School District District officials ensured the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Putnam County Probation Department – Restitution Payments (S9-20-2)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, victims may not receive the payments to which they are entitled. Officials did not establish … restitution obligations and the limited policies that were in place were not followed. Five of the 11 restitution orders …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Pompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Dryden Central School District – Information Technology (2020M-106)
… Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll … in the District’s response. … Determine whether Brighton Fire District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityState Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105New Lebanon Central School District - School District Website (S9-19-37)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and corrective … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Hunter-Tannersville Central School District - School District Website (S9-19-33)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post the final annual … CAPs, and comprehensive budget documents, and include fund balance information and appended documents, such as the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19State Agencies Bulletin No. 151
… Purpose To explain an automatic refund of dues or agency shop … and have not already received a full refund. Effective Date Checks dated March 23, 2000 for Institution payroll … in the same paycheck and has calculated the amount due to the employees, less any refunds already received. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/151-dues-and-agency-shop-refundsState Comptroller DiNapoli Releases School District Audits
… five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsVillage of Tannersville – Water Department Operations (2016M-417)
… 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $206,494. Key Findings We found that the travel expenses for the four Office employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refunds