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Justice Court Fund - Town and Village Court Revenue Report Data Description
… reports submitted by town and village justices Justice Court Fund system processing of monthly justice reports Period Generally, December through November (report months processed in the calendar year) Prior year … Complex set of State Statutes Uniform Justice Court Act §2021 Local laws …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionElmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… complete report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster … Determine whether the Board and School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologySchroon Lake Central School District - Claims Auditing (2019M-97)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Hadley – Claims Auditing (2015M-198)
… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Student Achievement Program
… that improve their school or community. The program for 2026 Graduations and Moving Up Ceremonies will open in …
https://www.osc.ny.gov/student-achievementNew York State Comptroller DiNapoli Statement on DACA
… all of us to join with immigrant youth to fight for the DREAM Act and other long term legislative solutions that …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-dacaFrontier Central School District - Procurement of Professional Services (2018M-98)
… the District procured professional services in accordance with Board policies and applicable statutory requirements and … professional services. District officials generally agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mVillage of Scottsville - Financial Management (2018M-75)
… supported, for valid Village expenses and in compliance with required statutes and policies. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Village of Avon - Board Oversights and Professional Services (2018M-30)
… Key Findings The Treasurer inaccurately recorded capital reserves and operating fund expenditures and the Board … are not monitored. Key Recommendations Account for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for authorized capital purposes. Use RFPs and …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… had an incorrect ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Brighter Choice Charter School for Boys - Payroll (2018M-139)
… paid 15 employees who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Bath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… 2014 through May 7, 2015. Background The Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of Tompkins County’s Towns … intermunicipal agreement in 1974 to provide high-quality water to the approximately 30,000 customers of its member … Southern Cayuga Lake Intermunicipal Water Commission Financial Operations …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsTown of Hunter - Information Technology (2018M-262)
… The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262