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Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Do Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully implementing the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period … To determine if the Department of State is fully implementing the enforcement and collection …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsPerformance Based Bus Safety Program
… as well as additional inspections of other areas such as driver compliance and bus maintenance each year. The …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programExamination of Penalties and Interest Payments
… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsWestchester County - Financial Condition (2018M-151)
… County's financial condition to ensure the sustainability of current and future operations. Key Findings The County … decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have … 2013 to $83.7 million in 2017. A debt service obligation of $159.8 million in 2017 (7.6 percent of the budget), an …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… in accordance with the overtime policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this is neither specifically authorized nor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mTown of Deerpark – Budget Review (B6-16-18)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … budget complies with the property tax levy limit. Key Recommendations Identify other revenue sources to replace …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
The purpose of our audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1 2014 through June 10 2015
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Oversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followChenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Corinth Central School District – Financial Condition (2015M-68)
… Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Bethpage Union Free School District – Leave Accruals (2015M-100)
… through November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, … Bethpage Union Free School District Leave Accruals 2015M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… 2014-15 fiscal year totaled approximately $143.9 million. Key Findings Budgets from 2010-11 through 2012-13 relied on significant amounts of appropriated fund balance and … for the Board showing the results of claims audits. Key Recommendations Carefully consider the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTrash Can Free Stations Pilot Program (Follow-Up)
… to focus on the primary goal, reducing “exposed bags.” However, the pilot was expanded twice, and continued …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followMexico Academy Central School District –Financial Management (2016M-219)
Mexico Academy Central School District Financial Management 2016M219
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Indian River Central School District – Financial Condition (2016M-287)
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. District officials … improperly reported about $862,000 of unrestricted fund balance in the debt service fund. The District’s long-range financial plan does not show detailed projections and their effect on fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mount Morris Central School District – Financial Condition (2014M-328)
… The Board and Superintendent did not adequately explain or monitor the implementation of the approved budget plan. … business administrator and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount … in a timely manner. Return moneys improperly transferred from the unemployment insurance reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Management and Control of Employee Overtime Costs (Follow-Up)
… determined that the Port Authority of New York and New Jersey (Port Authority) generally did not effectively manage … in its 2010 budget to the Governors of New York and New Jersey. Finally, the informal benchmark established by the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followManagement and Control of Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the three … could compromise the quality of the care they provide due to fatigue. The objective of our follow-up was to assess the extent of implementation, as of November 19, … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow