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Town of Liberty – Justice Court Operations (2016M-336)
… July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Coeymans 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
… codes within the project. All Source 9 activity codes will have their status changed to “Inactive” by OSC on the last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesTown of Ulster – Fire Protection Services (2015M-177)
… our audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Town’s fire protection … for fire protection services with all of the Town’s service providers. Review fire protection service providers’ …
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)
… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Cayuga …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… card payments due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly …
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)
… $59,426, a proposal for one purchase totaling $13,404 or competitively bid three purchases totaling $911,044. Key … and employees obtain the required number of proposals or quotes for purchases or competitively bid purchases when required. Employees and …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… project procedures, it did not set clear and specific goals when approving projects. The Board issued a total of … projects are meeting the intended purpose because the goals of the projects are not clearly defined in the … Authorizing resolutions should include clear and specific goals so the monitoring process can establish whether …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectChanging Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement … from PFRS into ERS. Rev. 12/23 … Certain service may not count toward retirement under a 20 or 25year special plan In …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Mooers – Payroll (2014M-087)
… Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.05 million. Key Findings … Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. Use money in the debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… February 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the Village of … reserves should be properly reduced. … HastingsonHudson Union Free School District Financial Condition 2016M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Inlet Common School District – Claims Processing (2023M-180)
… were audited and approved before payment. As a result, the District has an increased risk that unauthorized claims could be paid. The Board and District officials did not provide effective … processing and payment. Board members did not document the date that they authorized claims to be paid. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Mount Morris Central School District – Claims Auditor (2022M-131)
… Audit Objective Determine whether the Mount Morris Central School District (District) claims auditor performed a proper … response. … Determine whether the Mount Morris Central School District District claims auditor performed a proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
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-158