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Town of Frankfort – Justice Court Operations (2022M-16)
… resolve any differences. Ensure deposits are made within 72 hours of collection, and monthly reports are filed timely. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Guide to Financial Operations REV. 2/29/2024 … Article 4C of the Economic Development Law requires publication of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWilson Central School District - Financial Management (2022M-22)
… pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Wilson Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… rate, it approved NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a cost-benefit analysis. … Over the past three school years, the Board approved Wayne Highlands NRT rates that were less than the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… the Board evaluated projects prior to approval, the Board did not adequately establish and document its evaluation and … Track sales tax and mortgage tax exemptions to ensure they were not exceeded. Track payments in lieu of taxes … retention goals. Track PILOT payments to ensure that all bills are accurately prepared and paid timely. CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringTown of Butternuts – Disbursements (2021M-62)
… process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and … The Board also exceeded its authority under New York State General Municipal Law (GML) by allowing a third-party …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … adequate procedures to review and verify that all data in the annual report is accurate and complete. IDA officials … Appendix C includes our comment on issues raised in the IDA’s response letter. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalOrange County Probation Department – Restitution Payments (S9-20-1)
… Objective Determine whether the Orange County (County) Probation Department (Department) officials enforced … letter. … Determine whether the Orange County County Probation Department Department officials enforced …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Arkport Central School … to add or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine … Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsAlbion Central School District – Financial Management (2021M-200)
… with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Wyoming County Probation Department – Restitution Payments (S9-20-4)
… complete report - pdf ] Audit Objective Determine whether the Wyoming County (County) Probation Department (Department) … the court when a probationer violated the court order and disbursed victim restitution payments promptly and … checks totaling $1,111 were not properly followed up on and officials did not always make reasonable efforts to …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Seneca 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-s9-20-7Putnam 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-s9-20-2Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… today to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies … M. Hoovler and the New Windsor Police, we were able to bring their crimes to light and recover their ill-gotten …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaWhitesboro Central School District – Separation Payments (2020M-146)
… complete report - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School … in accordance with Board-approved agreements. Key Findings Separation payments made to seven of 10 employees tested were … have been eligible for based on the collective bargaining agreement (CBA). Key Recommendations Periodically review and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Dryden Central School District – Information Technology (2020M-106)
… In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT … the security breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106State Comptroller DiNapoli Releases School District Audits
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0