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Yates County – Court and Trust Funds (2025-C&T-1)
… the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders commonly involve surplus money … Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for employees in the collective bargaining agreements, valued … to track their time worked or to submit leave requests for taking time off, and the Council did not approve all …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Town of Owego – Shared Services Facility Capital Project (2022M-42)
… of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project … a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is … Board was not transparent about the cost of the Project and did not adopt an itemized Project budget. The Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Perform a proper review of reports submitted to New York State agencies to ensure that all cases, including any cash … a thorough review of the reports submitted to New York State agencies. Perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Lincoln - Town Clerk (2023M-31)
… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … Determine whether the Town of Lincoln Town Town Clerk Clerk properly accounted for …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134City of Amsterdam – Recreation Department (2023M-29)
… many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to attend …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… use of two central network management tools for over 10 years has created security concerns due to lack of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationWallkill Central School District – Claims Auditing (2023M-52)
… corrective action. Appendix B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… financial system user is assigned only one username and password and has not designated someone independent of … financial system user is assigned only one username and password and designate someone independent of Business Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Owego Fire District – Board Oversight (2013M-26)
… of Owego Fire District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected President, Treasurer and Secretary. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialYaphank Fire District – Claims Processing (2013M-51)
… and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Orleans County – Department of Social Services (2012M-222)
… 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is governed by a seven-member Legislature. The County’s … obtaining SNAP application/recertification documentation is consistent and that the appropriate documentation is …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board … approximately $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to … collection. The Board and Superintendent incurred $70,290 in travel-related costs in fiscal years 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of … Elmwood Village Charter School Student Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Irondequoit, Monroe County. The District, which operates 10 schools with approximately 3,600 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-and