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Andover Central School District - Financial Management (2018M-145)
… Andover Central School District Financial Management 2018M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit … The objective of our followup was to assess the extent of implementation as …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followTown of Western - Supervisor’s Records and Reports (2022M-184)
… - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Western Town Supervisor maintained complete accurate and …
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)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
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 … Reduce surplus fund balance to comply with the statutory limit. Reduce overfunded reserves in accordance with …
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)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
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
… NYSLRS cannot release member account information without a signed authorization and release from the member. The authorization must: Specifically … to be released. NYSLRS will not accept a general release. Alternatively, the information may be obtained by …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsChittenango Central School District – Information Technology (2023M-155)
… access and developed an Information Technology (IT) contingency plan. Key Findings District officials did not … network and local user account access or develop an IT contingency plan. As a result, the District’s IT system and … accounts for necessity. Develop and adopt a written IT contingency plan. District officials agreed with our …
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)
… data will be lost and the District may not be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we also found that officials did not: …
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)
… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be … was not recorded. 38 capital assets with a total recorded replacement cost of approximately $47,000 did not have their …
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)
… for preventing and treating alcohol and substance abuse. Many of these programs are provided by not-for-profit … its fiscal responsibilities under the contract and as a result, OASAS paid Daytop $11.5 million more than it was …
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)
… made to the two contractors, and found that neither contractor could provide documentation showing that the …
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)
… Purpose To determine the extent of implementation as of May 20, 2013 of the nine recommendations included in our initial audit … To determine the extent of implementation as of May 20 2013 of the nine recommendations included in our …
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)
… but could improve by maintaining critical performance data and coordinating with DMV and DOT to ensure such data was maintained for all aspects of … because only 49 percent of facilities were inspected, and facilities that failed inspections were not always …
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)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and … the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic budgets and … audit school district fund balance management afton …
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)
… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy … (guidelines) and ensured businesses complied with loan agreements. Key Findings Corporation officials did not … not ensure businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that …
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)
… complete report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) … and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, …
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)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
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
… today released the following statement on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll suggests a bright spot … “Commercial and industrial properties' (Class IV) market values, the largest component of which are office …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleHolland Central School District – Claims Audit (2021M-210)
… [ read complete report - pdf ] Audit Objective Determine whether the Holland Central School … not receive proper training to fulfill the Board’s claims audit responsibilities. As a result, there is an increased …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210