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Town of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… The purpose of our audit was to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … and a bookkeeper perform virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background The Town of Friendship is … of Public Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of New Albion – Justice Court Operations (2014M-161)
… analysis. Both Justices maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with reconciled bail bank account balances increases the risk that errors and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Disability Retirement – Divorce and Your Benefits
… Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” … accrued to the date of the disability award (without reductions for early retirement). This calculation would …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementCrown Point Fire District – Board Oversight (2024M-29)
… complete report – pdf] Audit Objective Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… at 34 meetings. Key Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Bergen – Town Supervisor (2024M-30)
… provided accurate and timely financial information to the Town Board (Board), and filed the annual financial … complete and accurate accounting records but needs to provide more oversight over the individuals carrying out … did not annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… School District (District) officials adequately secured access to the network and properly managed user permissions … Key Findings District officials did not adequately secure access to the network or properly manage user permissions to … ago. Limit student information and financial application access rights and permissions based on a user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userFriendship Central School District – Fund Balance and Reserves (2022M-55)
… the Friendship Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Saugerties – Claims Auditing (2024M-144)
… report – pdf] Audit Objective Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims … the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card … to verify if the Town received this purchase due to lack of supporting documentation. The Supervisor used a Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147), released in December 2021. … that District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide … To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be … ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to a … of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by …
https://www.osc.ny.gov/retirement/members/divorce/overviewRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialFiling Requirements – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … Trade Center Notice (RS6047-N) on or before September 11, 2026 to preserve your rights in the future. If You Have …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Overview – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/overview