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Chenango County Probation Department – Restitution Payments (S9-20-3)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Franklin County Probation Department – Restitution Payments (S9-20-13)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … order or disburse victim restitution payments promptly and appropriately. As a result, some victims are not …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Town of Sanford – Claims Audit Process (2021M-189)

… to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189

Town of Boylston – Financial Condition (2021M-69)

… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Village of Islandia – Information Technology (2021M-100)

… breach notification, password and mobile and removable device IT policies or implement a comprehensive IT …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Little Flower Union Free School District – Fixed Assets (2022M-78)

… and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… budgeted. Maintained unrestricted fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s … (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are excessive and … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Norfolk Fire District – Board Oversight (2022M-109)

… timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Town of Danby – Town Clerk (2022M-08)

… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Village of Hewlett Bay Park – Financial Management (2022M-30)

… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes … Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a … familiar with and follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … Key Recommendations Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124