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Village of Suffern – Budget Review (B22-6-2)

… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Village of Islandia – Procurement (2021M-203)

… from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203

Three Village Central School District – Financial Operations (2021M-141)

… Properly assign administrative and user access rights to the financial software. Establish an electronic banking … $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims … payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)

… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … Key Findings While the Board evaluated projects prior to their approval, Board members should improve TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring

Brighton Memorial Library – Board Oversight (2015M-116)

… received its charter from the State in 1951, is governed by a five-member Board of Trustees appointed by the Town Board. Budgeted appropriations for 2015 total …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… adequate guidance and internal controls over transfer station receipts. Key Recommendations Issue duplicate … Ensure that water and sewer collections and transfer station cash receipts are deposited timely and intact. Establish a comprehensive transfer station cash receipts policy that communicates the duties, …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… Key Recommendations The Board should: Monitor the budget by reviewing periodic budget-to-actual reports and ensure …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Town of Caroline – Renewable Energy (2013M-325)

… Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … $1.7 million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the Town Board has reduced the amount of energy purchased and the greenhouse gas emissions for Town …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Bayport Fire District – Credit Card Use (2016M-394)

… of the issuance and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, … There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… officials ensured claims for credit account purchases and employee reimbursements were properly supported and for … officials did not ensure all credit account purchases and employee reimbursements were properly supported and for … and the approval process for credit account purchases and employee reimbursements. Thoroughly audit claims and require …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Reporting Workers' Compensation Benefits – Legacy Reporting

… Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits

Norfolk Fire District – Board Oversight (2022M-109)

… complete report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Little Flower Union Free School District – Fixed Assets (2022M-78)

… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Village of Hancock – Insurance Withholdings (2022M-108)

… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… Determine whether the Tompkins County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … The Department did not complete all required testing of weighing and measuring devices or maintain complete …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… to help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

… Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings  The Director of Weights and Measures (Director) did not complete all …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

Orleans County – Court and Trust Funds (2014M-043)

… reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We identified … totaling $9,663 which were not properly turned over to the State Comptroller as abandoned property. After we brought … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043

NYS Travel Information

… Travel Guidelines OGS Net Card Memo : Memo issued by OGS … necessary changes to the State's credit card program Travel Manual Travel FAQs Guide to Financial Operations (See Chapter XIII, … Resources for agencies supervisors and employees related to travel expenses …

https://www.osc.ny.gov/state-agencies/travel