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Town of Lincoln - Disbursements (2022M-198)

… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Town of German – Supervisor’s Records and Reports (2023M-54)

… complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a … through 2022 fiscal years. Did not provide budget status reports, or a monthly accounting of all money received and …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Town of Tompkins Fire District – Board Oversight (2023M-33)

… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… (District) officials adequately managed nonstudent network user accounts and developed and adopted an information technology (IT) contingency plan. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… Article 4-C of the Economic Development Law requires publication of grant opportunities. To comply … requirements of Article 4-C of the Economic Development Law. As a result, any grant opportunity that is published in … Article 4C of the Economic Development Law requires publication of grant opportunities …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Albion Central School District – Financial Management (2021M-200)

… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Wilson Central School District - Financial Management (2022M-22)

… the statutory limit and maintaining excess reserves, real property taxes may have been higher than necessary. In …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… Determine whether the Wyoming County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Seneca 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-s9-20-7

Putnam County Probation Department – Restitution Payments (S9-20-2)

… [ read complete report - pdf ] Audit Objective Determine whether the Putnam … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Orange County Probation Department – Restitution Payments (S9-20-1)

… make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected … $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling $72,431 were properly … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

DiNapoli: Uber Needs to Explain What It Is Doing to Protect Riders From Sexual Assault

… , on behalf of The New York State Common Retirement Fund*, that calls on Uber to publish a report explaining how it is addressing incidents … the Attorney General of New Jersey. * The state’s pension fund holds shares in Uber with an approximate value of $240 …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-uber-needs-explain-what-it-doing-protect-riders-sexual-assault

Town of Butternuts – Disbursements (2021M-62)

… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board provided adequate oversight of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement process and exceeded its authority under …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… approve and monitor projects. The Board did not ensure its project approvals were based on project applications that were completed and supported with … current and active projects. Key Recommendations Ensure project applications are properly completed and supported …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval