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Justice Court Fund: Invoice Billing Program

… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program

Uncollected Penalties (Follow-Up)

… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in … The objective of our followup was to assess the extent of implementation as of April 30 2015 of the eight …

https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow

Village of Penn Yan – Water Operations (2013M-104)

… population of approximately 5,200. The Village is governed by an elected Board of Trustees comprised of six Trustees and …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Coldspring – Town Clerk Operations (2013M-137)

… through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

Town of Schuyler – Financial Management (2014M-182)

… our audit was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. … of approximately 3,400. The Town’s budgeted appropriations for the 2014 fiscal year were approximately $1.6 Million. The … needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund balance. …

https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182

Kings Park Central School District – IT Asset Management (S9-22-13)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

Pine Bush Central School District – IT Asset Management (S9-22-21)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

audit school parishvillehopkinton IT

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Newfield Central School District – IT Asset Management (S9-22-17)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. Of …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… between Town officials is an important internal control for preventing errors and misappropriation of assets .  By … oversight, the Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, the Clerk collected and deposited $937,815 on …

https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46

Town of Queensbury – Justice Court (S9-14-2)

… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s … that tickets are properly reported, as paid or enforced, in a timely manner. Assess the risk areas in the Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

DeRuyter Central School District – Financial Condition (2015M-119)

… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119

Onteora Central School District – Information Technology (2015M-92)

… County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County Town of Lexington. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

Village of Canaseraga – Claims Audit (2023M-48)

… Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were … a thorough and deliberate audit of each claim presented for payment. Discontinue paying claims prior to audit unless …

https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

City of Olean – Budget Review (B18-1-1)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1811 …

https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1

Oversight of the Early Intervention Program’s State Fiscal Agent

… including timely processing of provider claims for Early Intervention services provided. The audit covered … period April 1, 2013 through December 10, 2015. Background In New York State, the Department of Health (Department) is … million that were submitted from July 1, 2013 through June 30, 2015. These claims required further actions by the SFA, …

https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agent

Access Controls Over Selected Critical Systems (Follow-Up)

… the implementation of the two recommendations included in our original audit report,  Access Controls Over Selected … of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … were able to perform. Key Findings OCFS has made progress in correcting the problems we identified in our initial …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow

Controls Over Revocable Consents (Follow-Up)

… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-follow