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Uncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followScio Central School District – Capital Assets (2024M-45)
… maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 … annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
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)
… Purpose To determine the extent of implementation of the three … OASAS paid Daytop $11.5 million more than it was entitled to. The objective of our follow-up was to assess the extent …
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)
… Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). Background Our initial audit …
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)
… actions Dam Safety officials took to correct conditions at deficient dams. Officials had been slow to compel dam … frequency was not consistent with its actual practice at that time. In addition, Dam Safety officials neither …
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)
… Purpose To determine the extent of implementation of the 12 … performance data and coordinating with DMV and DOT to ensure such data was maintained for all aspects of the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followTravel Advisory No. 17
… to them. This policy includes meals provided to employees at unique assignments such as COVID-19 testing and … to support the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… established Program limits. Establish written policies to address default enforcement mechanisms and oversight of …
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)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182DiNapoli: 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 …
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)
… audited before payment. Key Findings The Board did not ensure that claims were adequately supported and properly … the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … our findings and recommendations and indicated that they have initiated or planned to initiate corrective action. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Press Conference on the Flushing Snapshot Report
… from the event. Share Email Twitter Facebook Speakers Grace Meng Congresswoman Donovan Richards Queens Borough President Grace Meng Congresswoman Donovan Richards Queens Borough …
https://www.osc.ny.gov/events/flushing-snapshotBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementWayne County Probation Department – Restitution Payments (S9-20-6)
… disburse victim restitution payments appropriately. As a result, some victims may never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected payments … $7,767 were not reported to the court, as required. 16 outstanding restitution checks totaling $618 were not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Patterson – Justice Court Operations (2020M-63)
… accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s records were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. Key … checks using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237