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Town of Carroll – Town Clerk (2022M-20)
… program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each … all swim program fees are recorded, deposited, reported or remitted accurately. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… [ read complete report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: Define the financial … Obtain voter approval to liquidate the liability reserve or fund the repair reserve, as required. Pass a required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Alexandria Central School District – Financial Condition Management (2020M-109)
… through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent and the District did not need to use most of … of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not developed a long-term financial plan or a comprehensive reserve fund policy. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can alert you to changes …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Boylston – Financial Condition (2021M-69)
… budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… loan fund program and was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans … assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan … Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are properly accounted for, …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingOverview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewEaton No. 1 Fire District – Board Oversight (2024M-4)
… officials did not adequately monitor financial activities or maintain appropriate records and reports. The Board of … did not: Ensure basic accounting records were maintained or that it received written financial reports to manage … reviewed, 55 claims totaling $116,846 (56 percent) had one or more exceptions. Adhere to statutory requirements by …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Washington – Information Technology (2013M-164)
… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… controls over cash disbursements and electronic payments or financial system user access. As a result: Job duties were either not properly separated or not adequately separated for rent receipts and cash … cover inappropriate transactions without detection. Errors or irregularities could occur and remain undetected and …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Somers Central School District – User Accounts and Software Updates (2021M-153)
… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Plymouth – Employee Benefits (2023M-176)
… Officials did not accurately record department leave or properly pay separation payments. As a result, of the 14 … officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were … paid $9,942 for 64.25 days of unearned vacation, sick or personal leave accruals. Upon leaving Town employment, two …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… still eligible for coverage. Key Recommendations Establish a process to periodically monitor the status of all retirees and their spouses and dependents receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
In accordance with the Project Definition the Project Costing Improvement Project PCIP establishes standard guidance for when a project is needed
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… report - pdf] Audit Objective Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated exemptions granted, some of which included Town-wide errors. Assessors granted exemptions that lacked applications or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOther Bulletin No. 48
… not processed automatically Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilOther Bulletin No. 19
… of OSC’s automatic processing of the April 2014 SCF CSEA Salary Increase and provide instructions for payments not … Construction Fund and CSEA signed 12/06/11 provides for a salary increase effective 04/01/14 for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civil