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City of Newburgh – Budget Review (B6-13-21)
… budget includes $2 million of anticipated revenues from the sale of tax acquired property. We have not been … to verify the assessed values of the properties or the required approval from the Environmental Protection Agency regarding the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of LeRay – Justice Court (S9-14-5)
… approximately $443,900 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings The … over six years old, has not been remitted to the Town as required; and the traffic violations reported to the … caseload activity and, therefore, may be losing revenue from traffic violations. The Court has not completed monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Opinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Samaritan Village, Inc. – Chemical Dependency Services Program
… for other than personal services. Samaritan did not follow required purchasing guidelines designed to ensure a … and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key Recommendations … expenses are appropriate and allowable. Recover $661,793 from Samaritan Village as repayment for unreported revenues …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… to have violations serious enough to warrant their removal from service are making appropriate, timely repairs or … serious enough to warrant immediately removing the vehicle from service until they are fixed. Carriers with poor safety … The Department does not monitor whether carriers submit required certifications that violations have been repaired, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… New York is proud to see one of our own appointed to the … and commend President Obama for his wise choice. … New York is proud to see one of our own appointed to the …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyState Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll … an employee does not have enough gross earnings to cover a deduction with a higher priority, the lower priority deductions will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for the … and are not reviewed by the Board. The former Mayor's salary was increased without following applicable law. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mRensselaer County – County Bridge Maintenance (S9-13-6)
… in the County. Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally approved by the Legislature. This plan includes cyclical maintenance and corrective action …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialCity of Johnstown – Information Technology (2020M-127)
… responsibilities. Develop or adopt a disaster recovery plan to minimize the risk of data loss or suffering a serious … and adopt a comprehensive written disaster recovery plan. City officials were given an opportunity to respond to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127LaFargeville Central School District – Information Technology (2021M-192)
… network user accounts. The District’s disaster recovery plan was outdated, inadequate and not tested. Key … Develop and adopt a written IT contingency plan. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Village of Fleischmanns – Water Fund (2013M-151)
… and decrease water loss, no long-term capital plan has been put into place to address financial needs and … on historical spending. Establish a long-term capital plan for the water fund to address current and future …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Fairport Public Library – Financial Management (2014M-354)
… the payroll before it is processed. Develop a long-term plan that sets forth the Library’s financial objectives and … will be available and used as a funding source. Develop a plan to use the unexpended surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 … The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Develop and adopt a formal, documented multiyear financial plan for a three- to five-year period and continually update … since the time they were first developed. Adopt a reserve plan that addresses the accumulation, use and maintenance of …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOlean City School District – Financial Management (2016M-210)
… by approximately $1.1 million each year. The reserve plan not formally approved by the Board, did not include the … and formally adopt a comprehensive written policy or plan for establishing, funding and using reserve funds. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Red Creek Central School District – Financial Condition (2016M-365)
… of overestimated expenditures. The District's reserve plan does not include the District's specific long-term … funds that will not be used. Adopt an adequate reserve plan which includes the District's intentions for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Watervliet City School District – Fiscal Stress (2014M-149)
… be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Corinth Central School District – Financial Condition (2015M-68)
… District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund … source. Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68