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Town of Webb Union Free School District – Financial Management (2022M-53)

… - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board (Board) and … Determine whether the Town of Webb Union Free School District District Board Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Village of Stamford – Claims Audit (2022M-197)

… As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the … policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Town of Frankfort – Justice Court Operations (2022M-16)

… generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)

… and document its evaluation and approval process. In addition, the Board did not properly monitor the … applications. Develop the required cost-benefit analysis for each project it evaluated and approved. Cumulatively … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid …

https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring

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

… monitor to ensure the annual report filed with the New York State Authorities Budget Office (ABO) and the Office …

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

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

… As a result, some victims may never receive the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders … payments totaling $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling …

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

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

State Comptroller DiNapoli Releases School District Audits

… did not ensure that network access controls were secure and did not establish written policies or procedures to add or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with unnecessary administrative …

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

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

… School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and District officials … Central School District District Board of Education Board and District officials adopted realistic budgets and properly …

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

Seneca County Probation Department – Restitution Payments (S9-20-7)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …

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)

… Determine whether the Putnam County County Probation Department Department …

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

Examples from GASB Statement 34 - Statement of Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 100,757,287 79,659,989 180,417,276 30,375,033 NET ASSETS Invested in capital assets, net … 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

Whitesboro Central School District – Separation Payments (2020M-146)

… District (District) employees were properly supported and accurately calculated in accordance with Board-approved … to seven of 10 employees tested were generally supported and accurately calculated. However, we question payments to … not supported by their individual employment contracts and were based on a Board resolution adopted over 20 years …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town officials did not … Department cash collected is accurately recorded and deposited timely and intact in the same amount and form …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

Dryden Central School District – Information Technology (2020M-106)

… adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. … breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… annually appropriating fund balance that was not needed to finance operations contributed to the District maintaining a surplus fund balance that … limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear financial plan. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Southern Cayuga Central School District – Financial Condition (2020M-77)

… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Sexual Offender and Management Treatment Act Program

… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … mental abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has … The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program