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Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… and District officials implemented cost-effective measures to control expenditures. Key Findings The Board shared the … The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing expenditures by $90,000 since …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureSweet Home Central School District – Financial Management (2016M-207)
… properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Warrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Five completed capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mForestville Central School District - Information Technology (2019M-170)
Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system.
https://www.osc.ny.gov/files/local-government/audits/pdf/forestville-2019-170.pdfDeRuyter Central School District - Information Technology (2019M-175)
Determine whether District officials ensured students’ personal, private and sensitive information (PPSI) was adequately protected from unauthorized access.
https://www.osc.ny.gov/files/local-government/audits/pdf/deruyter-2019-175.pdfDeposit Central School District - Financial Condition (2018M-204)
Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/deposit.pdfTri-Valley Central School District - Financial Management (2020M-17)
… that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund … balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17XVI.3.H Materiality – XVI. Financial Reporting
… surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… by his mother, Allen Cowart defrauded the NFHA and the New York Office of Children and Family Services (NYOCFS). … Temporary Assistance to Needy Families (TANF) funds to New York State. Allen Cowart was appointed to the temporary … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… that District boundaries are determined and documented on a map and that all District properties are charged ad valorem … feasible and having someone independent from the billing function review the water bills for accuracy before they are …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186DiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… New York State Police today announced that Valerie White, of Middletown, was arrested and charged with grand larceny in … thought she could get away with hiding her mother’s death from the retirement system to steal over $50,000. She was … County District Attorney David Hoovler said. Betty James died on April 11, 2017, but the New York State and Local …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the … actions were exposed and she is now being held accountable for her abuse of taxpayer funds.” “Yates County Sheriff’s … criminal investigation that has been ongoing since 2019 for embezzlement,” said Yates County Sheriff Spike. “A public …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, … costs for the SED preschool cost-based program. Key Findings For the 3 fiscal years ended June 30, 2019, we … provided services to the SED preschool cost-based program. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costTown of Rensselaerville – Financial Operations (2012M-168)
… for managing Town operations. The Town’s operating funds’ appropriations for the 2012 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… ticket fines. The Village does not participate in the New York State Department of Motor Vehicle (DMV) Scofflaw …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… not review the central treasurer’s bank reconciliations on a monthly basis. Disbursements totaling $6,976 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Suffern Central School District - Financial Condition (2019M-145)
… of the appropriated fund balance not being used. The tax certiorari reserve may be overfunded by $13.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … and $3.9 million for 2012-13. Key Finding The Library’s Business Manager ensured that individuals reported and paid … at their approved salaries and wages, and they received only the benefits to which they were entitled. However, we …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2