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Yaphank Fire District – Claims Processing (2013M-51)
… claims. At monthly meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Orleans County – Department of Social Services (2012M-222)
… because DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS personnel … all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are only …
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)
… Board of Cooperative Educational Services (BOCES) is a public entity serving eight component school 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 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationCUNY Bulletin No. CU-276
… in the specified bargaining unit whose address type is “HOME” or the “HOME” address is blank and (State) is equal to NY. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … amounts reserved are necessary and reasonable, and create a written reserve fund plan. To the extent that they are not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … elected five-member Board of Commissioners. Expenditures for 2014 totaled approximately $19.4 million. Key Findings … leave records and, as a result, paid nine employees for unused sick and vacation days without authorization and …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Allegany – Vehicle Fuel (2012M-308)
… more than $2,300 in gasoline purchases using fuel credit cards without receipts to document these transactions or … card purchases that include provisions to ensure that all cards are kept in the custody of Village officials and that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted … control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect receipts. However, weaknesses still exist …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The … $3.2 million for all five school districts of residence to revenues received and reported and did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Auditors
… and more. If you want to have a direct positive impact on the lives of others, review qualifications below and … an Account … If you want to have a direct positive impact on the lives of others review the qualifications for our …
https://www.osc.ny.gov/jobs/auditorsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… and disbursements processes for the period January 1 2013 thr …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The Justices …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … corrective action. … Determine whether Village of Horseheads Village officials properly audited claims and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Lincoln - Town Clerk (2023M-31)
… from the Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Skaneateles Central School District – Records and Reports (2015M-154)
… The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and … when they are received and are promptly deposited. Develop a process to routinely evaluate and repay interfund loans …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154