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Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the DelawareChenangoMadisonOtsego Board of Cooperative Educational Services DCMO BOCES purchasing policy and procedures

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services

Cost-Saving Ideas: Justice Court Consolidation Process

… Public Referendum Joint Resolution Approved Implement Plan to Establish Single Town Court -OR- Town Board Adopts … Public Referendum Joint Resolution Approved Implement Plan to Establish Single Town Court -OR- Petition of Registered …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-process

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… ensured financial activities were properly recorded and reported and funds were safeguarded. Key Findings Department officials … did not properly record all financial transactions in the accounting records or prepare required annual reports. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Plattsburgh City School District - Procurement (2019M-198)

… and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we reviewed … $1.1 million were procured in accordance with the District’s purchasing policies and statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198

Town of Caneadea – Fund Balance Management (2020M-145)

Determine whether the Town Board Board effectively managed fund balances

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Town of Stanford – Financial Management (2021M-130)

… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 … over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

CUNY Bulletin No. CU-583

… of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and SZ Effective Date(s) … $31.86 SE 9704841 CAMPUS SECURITY ASSISTANT $15.66 $17.25 SL 9792210 CEMENT MASON $43.94 $46.39 SM 9704845 COLLEGE …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-and

City of Dunkirk – Billing Enforcement (2020M-117)

… water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did not properly enforce and the Common Council (Council) did not properly monitor … service resumption fees. Key Recommendations Ensure that all delinquent accounts as of January 31 are included on the …

https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117

Mineola Union Free School District – Financial Condition Management (2021M-44)

… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021m

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings Appropriations were overestimated … in items not being recorded. In addition, sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

State Comptroller DiNapoli Releases Local Government Audits

… properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management … did not provide the board with the necessary information to assess the town’s financial position. … New York State …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-audits

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and in a …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Village of Earlville – Collections (2024M-128)

… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the Clerk-Treasurer … Law (Village Law) Section 4-408(b) requires collections to be deposited within 10 days of receipt. Without detailed … recommendations and have initiated or indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

State Comptroller DiNapoli Releases Municipal Audits

… whether collections and corresponding deposits were in the form of checks or cash. The justices did not maintain …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0

Central Square Central School District – Fund Balance (2022M-196)

… or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of District … nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 … liability reserve. As of June 30, 2021, the reserve had a balance of $3.6 million that exceeded the liabilities …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

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