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East Bloomfield Fire District – Financial Operations (2017M-154)

… distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154

Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)

… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid … Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates three schools with approximately 1,650 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m

Contract Advisory No. 6

… ” to determine what specific steps to take. In ALL cases, ensure that a Vendor ID exists for the correct vendor, …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contract

Contributing Toward Your Retirement – Article 14 Benefits

… retirement, whichever is earlier. If you are employed by more than one participating employer, once you join the … for federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social … System, and used in the calculation of all benefits paid by the Retirement System; and Calculated on your full gross …

https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirement

Port Jervis City School District – Financial Condition (2016M-319)

… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be … expenditures, funding needed reserves or reducing property taxes. Adopt budgets that represent the District’s actual …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Lyons Central School District – Payroll 2022M-71

… salaries and wages were always paid accurately. As a result: Two employees were paid rates inconsistent with … in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time … sick days and one employee not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Village of Waterford – Board Oversight (2022M-70)

… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Franklin Central School District – Information Technology (2022M-19)

… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control weaknesses, which we communicated confidentially to officials, we found that: Nine of the District’s network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

Town of South Bristol – Financial Management (2015M-140)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. The …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting any potential corrective action. … estimates were not based on prior years’ actual results or trends and did not contain estimates for all known … budget-to-actual reports and ensure corrective actions or specific budget amendments are implemented before …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Sidney Central School District - Financial Management (2019M-243)

… over the limit. The Board and District officials did not develop multiyear financial plans or establish targeted …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Madison County - Claims Audit and Payment Process (2019M-142)

… are audited and approved prior to payment when required by law. Ensure all claims contain sufficient detail and …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a population of approximately 1,000. The Town is governed by an elected five-member Town Board. General and …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91

Cortland County - Financial Management and Reporting (2019M-162)

… Filed the 2017 annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late because of the …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Greenville Fire District - Fixed Assets (2019M-223)

… have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Town of Stafford – Capital Projects (2024M-17)

… water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … Appendix B includes our comments on issues raised in the Town’s response. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17