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North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… IT inventory records were incomplete and inaccurate, in part because the records were not always updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentBethlehem Central School District – In-School Internet Connectivity S9-22-1
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Putnam Valley – Purchasing (2013M-193)
… itemized invoices. Key Recommendation There are no recommendations for this report. … Town of Putnam Valley …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Village of Suffern – Budget Review (B22-6-2)
… independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Village of Islandia – Procurement (2021M-203)
… methods. $68,087 through 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Three Village Central School District – Financial Operations (2021M-141)
… and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringBrighton Memorial Library – Board Oversight (2015M-116)
… over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the private …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through November 30, 2013. Background The Town of Willsboro is located in Essex County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Caroline – Renewable Energy (2013M-325)
… of five homes for one year. Key Recommendation There are no recommendations for this report. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… were properly supported and for appropriate purposes. No formal City-wide policies were in place to address the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Reporting Workers' Compensation Benefits – Legacy Reporting
… are paid those benefits determines how you report their salary and service to us: All payments made directly to the member from workers’ compensation, with no salary paid by employer: Tier 1 — Report full salary that would have been paid and corresponding days …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsNorfolk Fire District – Board Oversight (2022M-109)
… were not adequately supported and/or the District had no authority to make the payments. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Little Flower Union Free School District – Fixed Assets (2022M-78)
… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key … the District’s fixed assets. Maintain accurate and up-to-date inventory records and perform physical inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Village of Hancock – Insurance Withholdings (2022M-108)
… resulting in underpayments totaling $19,689. There was no formal Village Board (Board) action to support the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Tompkins 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 whether complete records were maintained
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… complete report – pdf] Audit Objective Determine whether the Greene County (County) Department of Weights and Measures (Department) completed required … whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1