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Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 … card charges in a timely manner . The average amount of time between payment and review was 68 days. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Village of Canaseraga – Claims Audit (2023M-48)
… (Village) claims were adequately supported, appropriate and properly audited and approved before payment. Key Findings Although the 300 … claims were not adequately supported or properly audited and approved before payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties of … and misappropriation of assets . By allowing others to perform his duties without oversight, the Supervisor has … bookkeeper performed many of the Supervisor’s other day-to-day financial duties, including recording cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Silver Creek Central School District – Financial Management (2022M-153)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTown of Morehouse – Records and Reports (2021M-182)
… were not recorded. Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated … to 4.9 percentage points. Although we informed officials of the excess fund balance during our audit fieldwork, this …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementErie County Probation Department – Restitution Payments (S9-20-11)
… to enforce and monitor restitution obligations. 10 of the 30 restitution orders we reviewed had uncollected … had $36,013 they could not provide support for the source of the funds that could potentially be used to pay … paying victims with unsatisfied restitution a maximum of $100 payment each year their probationer’s case was …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Village of Watkins Glen – Justice Court Operations (2021M-146)
… - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … collections were not deposited intact. The net effect of the reporting errors was a $3,320 overpayment to the … 1,311 cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s computerized accounting …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146North Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… new “10-minute Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned throughout October in … sophisticated and commonplace, the importance of training for the "people" part of a cyberdefense has grown even more …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsParishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… to confirm they were inventoried. We found 38 percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. Seventeen assets (16 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and … not be located. One scanner and one wireless microphone with a combined total cost of $1,449 were not inventoried. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Indian River Central School District – Financial Condition Management (2022M-92)
… the Indian River Central School District (District) Board of Education (Board) and District officials adequately … they must continue to improve their management of financial condition, otherwise more taxes will be levied … the District’s reported surplus fund balance as of June 30, 2021 was 10 percent, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJamestown City School District – Fund Balance and Reserves (2022M-97)
… City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … City School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data and computer resources for the period April 1, 2013 through … is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Dix – Justice Court Operations (2022M-06)
… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29