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Glens Falls Common School District - Cash Management (2019M-177)
… limits, to maximize interest earnings. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… the services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Warrensburg Central School District - Financial Condition Management (2017M-265)
… estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District residents. Close completed capital … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mPort Jefferson Union Free School District - Claims Processing (2018M-055)
… complete report - pdf] Audit Objective Determine whether the Board had established and properly implemented an … established and implemented a well-designed system for processing claims, there were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… [read complete report - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing … The cafeteria manager did not ensure documentation to support the sales from the kiosk or vending machines was … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Dover Union Free School District - Information Technology (2018M-112)
… complete report - pdf] Audit Objective Determine whether the District’s information technology (IT) system was … access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, entertainment and blogging. District officials did not properly secure the server room. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112West Seneca Fire District #3 - Capital Reserves (2019M-248)
… period. The District did not publish the required legal notices for five expenditures totaling $180,000 that … use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions … tax bill moving forward in Congress remains a bad deal for New York …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Orange County Probation Department – Restitution Payments (S9-20-1)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders … 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-s9-20-1Putnam County Probation Department – Restitution Payments (S9-20-2)
… As a result, victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations and the … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Pulteney – Financial Condition (2021M-24)
… complete report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s financial condition. Key Findings The Board did … Determine whether the Town of Pulteney Town Board effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Wilson Central School District - Financial Management (2022M-22)
… improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund balance of … compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 is nearly 200 times the … the statutory limit and maintaining excess reserves, real property taxes may have been higher than necessary. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … Determine whether the Van HornesvilleOwen D Young Central School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Village of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided … Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70