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Orange County Probation Department – Restitution Payments (S9-20-1)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders … payments totaling $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Putnam County Probation Department – Restitution Payments (S9-20-2)
… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … in the District’s response letter. … Determine whether the Van HornesvilleOwen D Young Central School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… claims audit procedures to ensure that the Board audits and approves all claims for payment before disbursements are made and ensure that a Library official certifies the payroll … plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. … Fairport Public Library …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… fiscal year, and annual financial reports were not filed on time with OSC. The City incurred operating deficits from …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for … Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school board. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… controls over the parking ticket collection process for the period January 1, 2015 through June 30, 2016. … since September 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. … Recommendations Examine the effectiveness of collection strategies and consider other or enhanced measures that may …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … budgets that contain realistic revenue estimates based on available current data and historical trends. Appropriate …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177University Preparatory Charter School for Young Men - Payroll (2023M-123)
… or require adequate support for hours worked. Therefore, payroll errors went undetected and resulted in unnecessary … payments. We reviewed policies and documents and examined payroll-related records for 25 of the 138 individuals … range. Officials did not adequately segregate payroll duties or establish sufficient compensating controls, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Churchville-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-354Mount Sinai Union Free School District – Financial Management (2013M-227)
… The Mount Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Livonia Central School District – Software Management (2016M-293)
… monitoring computer use and reviewing installed software, or include specific penalties for noncompliance. District … Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as possible in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the central … 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mSouth Kortright Central School District – Claims Audit (2023M-69)
… were adequately supported and properly audited prior to payment. Key Findings Although the Board and District … were adequately supported and properly audited prior to payment, certain purchases of goods and services we … totaling $20,834 were approved without documentation to verify compliance with the District’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Ticonderoga – Capital Project Management (2023M-38)
… with Board-authorized budgets totaling $20 . 8 million, to ensure that costs were kept within the authorized budget. … records or prepare monthly itemized capital project budget-to-actual reports for the Board. For example, budget … accurate accounting records and provide monthly reports to the Board to monitor budget-to-actual project activity. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of German – Supervisor’s Records and Reports (2023M-54)
… filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State … monthly financial reports to the Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54