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Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Wayne County Probation Department – Restitution Payments (S9-20-6)

Determine whether the Wayne County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Suffolk County Probation Department – Restitution Payments (S9-20-9)

Determine whether the Suffolk County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Contract 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-follow

Chemical 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-follow

Selected 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-follow

Pollution 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-follow

Chittenango Central School District – Information Technology (2023M-155)

… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Brentwood 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-83

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… the Jamestown City School District (District) Board of Education (Board) and District officials properly managed … officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually appropriated … fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Silver 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-153

Frankfort-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-assets

Obtaining 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-benefits

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… were higher than needed to finance actual expenditures. By continually overestimating appropriations year after year, … and District officials: Overestimated appropriations by a total of $8 million (7 percent) and appropriated $2.5 … Allowed surplus fund balance to exceed the statutory limit by $4.2 million, or 11 percentage points. Maintained …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. … Determine whether the Village of Riverside …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107