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Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… which, as a fringe benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations … with our recommendations. Appendix B includes our comments on the issues that were raised in the Village’s response …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Hempstead – Information Technology Access Controls (2021M-158)
… them. Provide periodic IT security awareness training. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our recommendations. Appendix B includes our comments on the officials’ response. … Determine if Town of Hempstead …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Coeymans Hollow Fire District – Board Oversight (2021M-211)
… 133 and 736 days late. Key Recommendations The District should: Include language in the Company’s agreement requiring …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211XV.14 Federal Admin Recoveries – XV. End of Year
… authority to other activity codes within the project. All Source 9 activity codes will have their status changed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… as noted in Appendix A, Village officials generally agreed with our recommendations and indicated they were taking …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Bradford Central School District – Claims Auditor (2022M-157)
… [read complete report – pdf] Audit Objective Determine whether the Bradford Central School … a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational … This compromised the claims auditor’s objectivity and independence. The Board of Education (Board) should have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Town of Bainbridge – Financial Management (2016M-332)
… amounts of fund balance. Key Recommendations Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring revenues and recurring expenditures. Establish fund balance goals, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through July 22, 2016. … who oversee Court operations. The Court’s revenues for 2015 were $278,000. Key Findings The Justices allow the … reported as paid or referred to the DMV Scofflaw program for enforcement, and document such review was performed. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… While the Board properly approved and monitored projects in accordance with standard project procedures, it did not … because the goals of the projects are not clearly defined in the authorizing resolutions. Key Recommendation … in our report. Appendix B includes our comments on the issues raised in the LDC’s response letter. … …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly accounted for. Key Findings … need to improve internal controls over FFA cash receipts and disbursements. We found: District officials did not … the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… of our recommendations. Appendix C includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Changing Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is considering … in this situation contact us before accepting the new position to be sure they understand the consequences to …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of German Flatts – Fiscal Stress (2015M-217)
… The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is … million. Key Findings The Board did not adopt realistic and structurally balanced budgets. The Board did not adopt a … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Ulster – Fire Protection Services (2015M-177)
… providers’ financial information to ensure that the District is paying reasonable costs for these services. … The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately … $1.2 million Key Findings The Town should avoid relying on surplus fund balance as a revenue source to finance …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343