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Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… complete report - pdf ] Audit Objective Determine whether the Western Regional Off-Track Betting Corporation … Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance … to maintain a complete, detailed and accurate record of all tickets distributed. Corporation officials generally …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andVillage of Rhinebeck – Water Fees (2013M-311)
… and enforcing water fees need to be improved. The Clerk’s duties were inadequately segregated, unpaid water … Board did not approve all customer account adjustments the Clerk made in the water accounting system. The Board did not … the Treasurer’s records. Key Recommendations Segregate the Clerk’s water billing and collecting duties or implement …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Erie County Probation Department – Restitution Payments (S9-20-11)
… paying victims with unsatisfied restitution a maximum of $100 payment each year their probationer’s case was active. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11State Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … extra-classroom activity and admission event collections. Club collections and disbursements and sporting event …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Richfield Springs – Justice Court (S9-14-1)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over … a population of approximately 945. The Town is governed by an elected five-member Town Board, which monitors financial … Ensure that adequate information and reports are provided at each Board meeting. Perform the required annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mEast Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesOnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). As a result, there is an …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… end of the second quarter of State Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund … portfolio, ensuring the strength of the fund for generations to come.” The Fund's value reflects …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTiconderoga Central School District – Financial Condition (2013M-154)
… Board of Education comprising nine elected Board members. Key Findings In recent years the District has struggled with … financial plan to improve the budget development process. Key Recommendations Continue to ensure that future budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Chittenango Central School District – Financial Management (2016M-294)
… the 2015-16 fiscal year were approximately $37 million. Key Findings The Board and District officials did not develop … and when the majority of the reserves will be utilized. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… Genesee County. The District, which operates four schools with approximately 2,300 students, is governed by an elected … to other reserves established and maintained in compliance with statutory directives. Return cash improperly retained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Goshen Central School District – Financial Condition (2017M-46)
… that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by approximately $2.1 … balances will be used to finance related costs. Review the tax certiorari reserve to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46North Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … but did not properly secure user account access to the network or manage user account permissions in the student information application . As a result, there is a significant risk that network resources …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102West Webster Fire District – Financial Management (2023M-23)
… complete report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire … (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance or ensure that the Treasurer provided adequate and accurate financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23