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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-s9-20-5Franklin County Probation Department – Restitution Payments (S9-20-13)
… 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/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3II.4 Overview – II. New York State Financial Accounting
… purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewPlainville Fire District – Board Oversight (2021M-91)
… that allowed the District Treasurer (Treasurer) to pay all recurring expenditures without the Board’s prior review … Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were audited each year, as required. Audit and approve all claims prior to payment when required. We tested claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91York Central School District – Financial Management (2022M-96)
… Audit Objective Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund … Determine whether the York Central School District District Board of Education Board and District officials effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lyons Central School District – Payroll 2022M-71
… Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages. … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to checks with limited oversight. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Somers Central School District – User Accounts and Software Updates (2021M-153)
… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mNorfolk 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 … claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Lancaster Central School District – Financial Management (2022M-37)
… reserves in accordance with adopted budgets, overfunded two reserves by approximately $3.3 million, and did not use a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively … Determine whether Cayuga County Soil and Water Conservation District District officials effectively …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Village of Islandia – Procurement (2021M-203)
… findings in our report. Appendix B includes our comments on issues Village officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Potter – Town Clerk (2020M-113)
… audit the Clerk’s records to ensure records, deposits, reports and collections are remitted in an accurate and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 … June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35West Islip Union Free School District – Financial Management (2022M-40)
… Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when … period. Annually appropriated fund balance that was not needed to pay operational expenses and made year-end … and reserves resulted in levying more taxes then were needed to fund operations. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting elements and new requirements are described in detail in the following sections. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation