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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Town of Saranac – Town Clerk Operations (2019M-33)

… did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit findings and … on April 29, 2021 and charged with falsifying business records in the first degree, corrupting the government in the … the Clerk pleaded guilty to Attempted Falsifying Business Records in the second degree. Key Recommendations Record …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

City of Olean Housing Authority – Board Oversight (2016M-93)

… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. Background … does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Clifton Park Water Authority – Water Charges (2015M-247)

… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water … public benefit corporation that was established in 1990 under New York State Public Authorities Law to … reviewed the billing registers. Cash collections were not deposited in a timely manner or properly secured prior to …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… annual financial statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… complete report - pdf ] Audit Objective Determine whether the Jefferson County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and … been used to pay victims with unsatisfied orders: some of the money was collected between seven and 27 years ago. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Seneca County Probation Department – Restitution Payments (S9-20-7)

… to enforce and monitor restitution obligations. Nine of the 13 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of victims with unsatisfied restitution orders, make …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

… The Board has not adopted policies and District officials have not developed procedures governing cafeteria cash … 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-152

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period … list of those employees who are issued credit cards and report this information to the Board at each … meeting. Ensure that credit card maximum spending and account credit limits are in accordance with the limits …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Monticello Central School District – Budgeting (2014M-97)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Brocton Central School District – Claims Audit (2023M-15)

… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Rensselaer County – County Bridge Maintenance (S9-13-6)

… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… property tax exemptions. Key Findings The Assessor did not properly administer forest land, religious and veteran’s … the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the … Town officials agreed with our recommendations and have indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81