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Town of Lake Luzerne – Payroll (2022M-98)
… payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime … Ensure the Board approves the salary or hourly wages of all officers and employees by position. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Cortland County - Financial Management and Reporting (2019M-162)
… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address … or annual financial reports during our audit period. County officials: Filed the 2017 annual financial report …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Canastota Central School District - Financial Condition Management (2019M-174)
… 2017-18. Although surplus fund balance was reported at or below the statutory limit from 2015-16 through 2017-18, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… exemptions to go undetected. Key Recommendations Ensure all applicants provide adequate supporting documentation … Maintain documentation to support eligibility for all granted exemptions. Ensure previously granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Shelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23East Islip Union Free School District - Financial Condition Management (2020M-24)
… action. Appendix B contains our comment on an issue raised in the District response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementState Agencies Bulletin No. 1131
… of normal and holiday availability of payroll applications for February 2012 through January 2013. Effective Date(s) … of normal and holiday availability of payroll applications for February 2012 through January 2013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … maintained. Key Findings The Department did not complete all required testing of weighing and measuring devices or … and Measures Department completed required testing of all weighing and measuring devices used to price goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … regulations and AML. Maintain a complete inventory of all businesses. County officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Town of Castile – Tax Collection Remittance (P1-24-23)
… Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Delaware County – Vehicle Usage and Disposal (2014M-258)
… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Village of East Rockaway – Justice Court Operations (2017M-206)
… Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 … is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is … by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater