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Putnam County Probation Department – Restitution Payments (S9-20-2)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger Town officials developed adequate controls to ensure Recreation Department Department cash collected is accurately recorded and deposited timely and intact in the same amount and form as received
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… complete report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that … Determine whether Brighton Fire District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Otego-Unadilla Central School District - School District Website (S9-19-26)
… to the District website. Provide further transparency by posting budget-to-actual results in a location easy to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Island Trees Union Free School District - School District Website (S9-19-34)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … and all external audits. Should enhance transparency by: Posting budget-to-actual results and the annual internal audit. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34City of Johnstown – Information Technology (2020M-127)
… consequences on the City, such as reputation damage, lawsuits, a disruption in operations or a security breach. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Sexual Offender and Management Treatment Act Program
… process typically referred to as SOMTA. The SOMTA program is designed to closely supervise and treat sex offenders who … methodology established by management. Accordingly, there is no indication that SOMTA appropriations have been …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately 45,000. The Town, which is governed by an elected seven-member Town Board, operates a … an inventory of parking tickets issued and on hand is conducted. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… School District (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key … Findings District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Throop – Highway Department (2021M-115)
Determine whether the Town of Throop Town Board Board and the Highway Superintendent Superintendent provided adequate oversight of the Highway Departments Department financial activities
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Churchville-Chili Central School District – Financial Management (2015M-354)
… actual needs and include realistic estimates based on historical trends. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brushton-Moira Central School District – Financial Condition (2015M-340)
… The District, which operates one school with approximately 800 students, is governed by an elected nine-member Board of … limits. Develop a multiyear financial plan and monitor and update the plan on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… and verify that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The … operates eight schools with approximately 6,170 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The … three schools that serve approximately 1,800 students, is governed by an elected seven-member Board of Education. … an administrator for the financial software to clarify who is responsible for financial software administration. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… analysis and evaluate the impact of debt issuance on District programs and taxpayers. Develop policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Ticonderoga – Capital Project Management (2023M-38)
… in the accounting records. While we did not observe any instances where a project’s authorized budget was … there is an increased risk of recording errors going undetected and exceeding the project budget and …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… corrective action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15