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About this Report – 2022 Financial Condition Report
… aimed at assessing the ability of a government to balance recurring expenditures with recurring revenues and meet current and future financial and … achieving budget balance and making required debt service payments and pension contributions. The Office of the New …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportReal Property Tax Cap - School Districts Guidance
… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followAccess-A-Ride Accident Claims (Follow-Up)
… issued on April 24, 2014, determined that between 2008 and 2012 the overall demand for AAR service increased, but … of the service provided by traditional carriers decreased and reliance on the black car services and taxis increased. The number of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAssessment and Collection of Selected Fees and Penalties
… (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, … The Department assesses and collects a wide range of fees for various licenses/certificates issued and services … such as those levied on employers for their failure to pay fees in a timely manner or comply with workplace safety …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesReview of Collecto, Inc
… supported. Background Downstate contracts with Collecto for debt collection services.Under the $2.5 million contract, … include clear language to determine the proper commission for small-balance accounts. SUNY officials are implementing … staff do not approve vouchers with duplicate billings for amounts already billed on prior invoices. Continue to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-inc2019 Annual Audit
… payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 errors totaling more than $4.28 … (e.g., Social Security Number, Date of Birth, Claimant Address, and Payment Address) in a more accessible format and TPA subcontracts, as …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditHealth and Safety of Children in Foster Care (Follow-Up)
… audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Wolcott – Financial Management (2020M-131)
… (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The Board did not effectively manage the Town’s financial condition, did not have a clear understanding of … levels of fund balance. Did not adopt a multiyear financial and capital plan or detailed reserve plan. The …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Arlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Charter School of Rochester (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. Unneeded network user …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialEast Meadow Union Free School – Overtime (2022M-118)
… for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. District officials exceeded the Department’s … $1,107,396. District officials did not ensure that written approval was obtained before all overtime was worked; …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. Require agreements to be approved prior to …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollChappaqua Central School District - Fixed Assets (2022M-186)
… asset list. 18 assets totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. …
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)
… Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges were still missing receipts. Officials did not establish adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… benefits. Officials did not: Verify an applicant’s project information or complete adequate cost-benefit … for proposed projects before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaValhalla Union Free School District – Network User Accounts (2022M-26)
… user accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not … network user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information … enabled on the network increases the risk of unauthorized access. Key Recommendations Disable unnecessary network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26