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South Lewis Central School District – Conflicts of Interest (2021M-3)

… audit period. One Board member co-owns a local hardware store that sold materials and supplies to the District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

New York Mills Union Free School District – Procurement (2020M-79)

… officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings … Officials did not always seek competition for professional services. No competition was sought for the services procured from five professional service providers …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Village of Dering Harbor – Board Oversight (2020M-29)

… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Town of Parish - Financial Condition and Supervisor's Records (2019M-58)

… budgets and did not monitor the budgets throughout the year. As a result, the Town accumulated excessive fund … and make timely budget modifications throughout the year. The Board should transfer funds from the general funds …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… agreement with each bank and all three banks offer various security controls such as callback verification of … transfer transactions are adequately segregated. Include security controls in the written agreement with the banks in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Clymer Central School District – Payroll (2023M-168)

… calculate 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by … totaling $1,858 that were not supported with evidence of approval. Key Recommendations  Establish procedures for … generally agreed with our findings and indicated that they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Village of Hancock – Insurance Withholdings (2022M-108)

… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Department did not develop and implement procedures for price accuracy testing. Key Recommendations  Perform 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-s9-24-7

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Department did not develop and implement procedures for price accuracy testing. Key Recommendations  Perform 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/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

Town of Plymouth – Employee Benefits (2023M-176)

… paid $9,942 for 64.25 days of unearned vacation, sick or personal leave accruals. Upon leaving Town …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … and indicated that they have initiated or plan to initiate corrective action.  …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)

… components (components) we reviewed, we identified 131 components (22 percent) where Town officials could … steps to increase physical accessibility for the 131 components identified in this report.  Town officials …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

West Nyack Fire District – Claims Processing (2014M-259)

… The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June … Key Findings District officials approved payment of claims that did not comply with District policy. More than 60 … required cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … the financial activity of the District. Perform monthly bank reconciliations and include these along with a copy of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Rockland County Department of Social Services – Service Contracts (2014M-368)

… 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget … Rockland County Department of Social Services Service Contracts 2014M368 …

https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368

City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)

… Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project … City of Albany Industrial Development Agency Project Approval and Monitoring 2018M65 …

https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

Receiving Your Benefit and Filing Your Option Election – New Career Plan

… from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … date, whichever is later. If your election is not timely, by law, we must process your retirement as if you had …

https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-election