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Town of Ticonderoga – Capital Project Management (2023M-38)
… was exceeded, without adequate procedures for monitoring all capital project expenditures, there is an increased risk …
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)
… [read complete report – pdf] Audit Objective Determine whether the Town of … of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide … to the Board. Consistently filed the annual financial report (AFR) and the tax cap form late with the Office of the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54LaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … for necessity and appropriateness. Develop and adopt a written IT contingency plan. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170State Comptroller DiNapoli Releases School District Audits
… and did not establish written policies or procedures to add or disable user accounts and permissions. The district … IT control weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User … employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsNiagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Town of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24State Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase and a … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… [ read complete report - pdf ] Audit Objective Determine whether the Van … percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
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)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354State Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime earnings limit for Tier 6 … (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsEast Irondequoit Central School District - Financial Management (2019M-28)
… Objective Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring … in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded … budgeting for operations and reserves more accurately, and accounting for encumbrances and debt service funds properly. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… until the internal auditor found he was not adhering to the take-home vehicle policy. The internal auditor … CEO paid this reimbursement in April 2019. The CEO failed to comply with the Board’s take-home vehicle policy, … appropriate “tone at the top,” which is essential to establish strong internal controls. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Orange 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)
… As a result, victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations and the … up on and officials did not make reasonable efforts to locate victims with uncashed checks promptly. In addition, …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Keene Central School District – Transportation State Aid (2021M-63)
… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable … corrective action. … Determine whether Keene Central School District District officials applied for all applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual … inaccuracies in the accounting records and develop plans to address uncollectable receivables. File delinquent AFRs …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25