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Village of Akron – Selected Financial Activities (2016M-133)

… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when … and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Local Road Conditions in New York State

… Department of Transportation (DOT) has recently begun to collect data on the conditions of a subset of this group, … State – a percentage that varies quite a bit from place to place, with many rural towns (and one entire county) … below). Unfortunately, because the dataset is limited only to federally fundable local roads, it prevents citizens from …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255

Real Property Tax Cap - School Districts Guidance

… Nassau County were reduced in connection with corrections to the districts' assessments/tax rolls which exempted from … a good faith estimate of the amount the district expects to receive. To the extent that the amount receivable from LIPA is the …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

Real Property Tax Cap - Local Governments

… on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governments

Real Property Tax Cap - School Districts

… on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts

Investment Advisory Committee

… Committee is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social … reviews the investment policy statement and any amendments to it, and reviews and provides a recommendation to the Comptroller on the proposed asset allocation plan …

https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committee

State Comptroller DiNapoli Releases School District Audits

… district officials generally used a competitive process to procure goods and services. However, they did not always … they have not utilized their multiyear financial plans to help make financial decisions. Officials also have not … for the purchase of goods and services not subject to competitive bidding, as required by the district’s …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… $22,121. As a result, the lack of suitable records limited our ability to determine if funds were accounted for or used … compliance. Association officers generally agreed with our findings and recommendations and indicated they have …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

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 … Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …

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

Village of Poquott – Justice Court Operations (2019M-214)

… Village officials disagreed with certain aspects of our findings, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in one of the Village’s …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… charges paid. District officials agreed in part with our recommendations and indicated they will implement corrective action. Appendix B includes our comments on issues raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… deficiencies. District officials disagreed with some of our findings but indicated they have implemented corrective action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

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

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Bethpage Public Library – Procurement (2019M-219)

… report - pdf ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) … Determine whether the Bethpage Public Library Library Board of Trustees Board …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

Town of Wolcott – Financial Management (2020M-131)

… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

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

… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and …

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

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

… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … 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