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Andover Central School District - Financial Management (2018M-145)
… by a total of approximately $3 million (13 percent) from 2014-15 through 2016-17. District officials improperly … $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which made it appear that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … and two were not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review … (2013-S-27) Department of Agriculture and Markets, Dairy Inspections (2014-S-16) … The objective of our followup …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followTown of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Montauk Union Free School District – Information Technology (2022M-137)
… needed. Two unknown individuals had an active network user account. IT security awareness training was not provided. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Silver Creek Central School District – Financial Management (2022M-153)
… 2021, maintained a surplus fund balance that exceeded the legal limit of 4 percent by approximately $7.1 million, or 27 … with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and … New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for … by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an attorney-issued subpoena . …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentChittenango Central School District – Information Technology (2023M-155)
… manage nonstudent network and local user account access or develop an IT contingency plan. As a result, the … have less assurance that, in the event of a disruption or disaster such as a ransomware attack, employees and other … and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in a timely manner. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Brentwood Union Free School District – Information Technology (2023M-83)
… the Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data … we also found that officials did not: Disable 486 of the 3,525 enabled nonstudent network user accounts (14 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Scio Central School District – Capital Assets (2024M-45)
… and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost … annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and … agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Contract with Daytop Village, Inc. (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Contract with Daytop Village, … as of October 2012, of the three recommendations included in our initial report. Key Findings OASAS officials have made progress in addressing the matters identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Palladia Inc, and the Queens Child Guidance Center by the Office of Alcoholism and Substance Abuse Services (OASAS) for … in this review. Other Related Audit/Report of Interest Office of Alcoholism and Substance Abuse Services: Contract … Dependency Program Payments to Selected Contractors in NYC 2007S60 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followSelected Aspects of the Dam Safety Program (Follow-Up)
… compel dam owners to correct the deficiencies identified and its internal policy for inspection frequency was not … nine prior audit recommendations, six were implemented, and three were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… audit report, Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicle s (Report 2008-S-65). … Conservation: Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (2008-S-65) … To determine … audit report Pollution Testing on Exhaust Emissions from Heavy Duty …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followAfton Central School District – Fund Balance Management (2023M-18)
… appropriations from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus … years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board unnecessarily appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… agreements. The Loan Review Committee (Committee) approved two loans that exceeded Program loan allowances. One loan … they did not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total of 40 jobs. Key Recommendations Monitor businesses’ …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingTown of Morehouse – Records and Reports (2021M-182)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or … documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… New York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s property tax assessments: “The release of New …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-schedule