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Oversight of Mental Health Education in Schools
… districts have the necessary mental health education in place as required by law. We also sought to determine what … isolation, and other unexpected changes to their lives. In mid-March 2020, schools across the United States, … increased stress and anxiety, which has led to a decline in mental health. The American Psychological Association …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsTown of Freedom – Financial Management (2021M-191)
… underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three years to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Fulton – Capital Projects (2021M-184)
… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital … determine the complete financial history and position of individual projects or determine the correct capital … monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Perry – Water Accountability (2014M-31)
… The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Yorkshire – Financial Management (2021M-109)
… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … annual budgets that contain more reasonable estimates for appropriations and revenues. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Village of Islandia – Information Technology (2021M-100)
… action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100City of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … the Town had budgeted appropriations of approximately $2.4 million. Key Findings The Board did not require the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Stanford – Financial Management (2021M-130)
… which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Oversight of Runaway and Homeless Youth (Follow-Up)
… approved RHY programs can opt in to receive RHY funding from OCFS. Twenty-five counties and the municipality of New … RHY. OCFS is responsible for reviewing and approving all county Services Plans. Additionally, OCFS is required to … annually (within 364 days of the prior inspection) for all certified RHY programs and facilities. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively oversees the provision of … own meals. DFTA is the City agency primarily responsible for addressing public policy and service issues for the aging. As of 2019, there were over 1.76 million …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programVillage of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were inadequately segregated, … system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Department of Transportation Bulletin No. DOT-39
… Questions regarding taxes may be directed to the Tax and Compliance mailbox. … Department of Transportation Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Lockport – Budget Review (B21-1-9)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, City officials …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … that we project will only realize approximately $1.2 million, a potential shortfall of $700,000. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Village of Monticello – Board Oversight (2013M-226)
… or the Village’s overall fiscal health. Village officials are not ensuring they are receiving all money that is due the Village – in fact, … all claims prior to payment, and ensure that disbursements are made by the Treasurer only after such approval. Gain a …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … system access. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Potter – Town Clerk (2020M-113)
… or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113