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Village of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… approximately $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted or calculated. Ten agricultural building exemptions lacked …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Sidney Central School District - Financial Management (2019M-243)
… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Madison County - Claims Audit and Payment Process (2019M-142)
… In addition, claims totaling $1.3 million were paid without Board approval. The Treasurer did not control the … process for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly … it is applied to checks. Discontinue allowing the credit card vendor to directly withdraw funds from County bank …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… owes the town $262. The Clerk did not record, deposit or remit tax moneys collected in a timely and accurate … manner. The Board did not perform an annual audit of, or retain an independent auditor to audit, the books and … are deposited in an accurate and timely manner. Perform or contract for an annual audit of the Clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Greenville Fire District - Fixed Assets (2019M-223)
… period, the District does not have a comprehensive policy or procedures to safeguard fixed assets. The District’s … that equipment in their possession could have been sold or traded in to help offset the cost of new equipment … The Board should: Adopt a comprehensive policy or procedures that include threshold values for recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Plainville Fire District – Board Oversight (2021M-91)
… recurring expenditures without the Board’s prior review or approval. The Board did not: Adopt transparent or realistic budgets. Budgets underestimated transfers to … overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Franklin County Probation Department – Restitution Payments (S9-20-13)
… the court when a probationer violated the court order or disburse victim restitution payments promptly and … are not receiving payments to which they are entitled or are experiencing significant delays. Officials did not … officials did not make undisbursed restitution payments or maintain sufficient undisbursed restitution records. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Clymer Central School District – Payroll (2023M-168)
… compensation payments were not always accurate, approved or supported. District officials did not ensure pay rates were accurate or that compensation was paid in compliance with employment … totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168State Agencies Bulletin No. 2241
… dues increase. Affected Employees: Employees in management or confidential positions who are members of OMCE are … code 209) is based on the employee’s current grade or equated grade. For non-graded employees whose positions … by their salary rate. If the salary is less than or equal to the hiring rate of grade 622 then the lower dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesLyons Central School District – Payroll 2022M-71
… employee being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or … salaries and/or applicable CBAs and that leave time is accrued in accordance with contracts and CBAs. Segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waterford – Board Oversight (2022M-70)
… the lack of segregation of the Treasurer’s duties. Request or receive adequate monthly reports from the Treasurer to adequately monitor operations, or ensure bank reconciliations were properly prepared, … in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Columbia County – Court and Trust Funds (2014M-353)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Oxford – Procurement (2024M-88)
… Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … competition was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 purchases totaling $165,747, which were subject to the Policy. Four contracts for public works purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… As a result, there was an increased risk that improper or unsupported payments could have been made and may not have … including claims that were not properly supported or in compliance with the District’s procurement policy, were … to payment, and that BOCES claims are audited by the Board or an independent party. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentDiNapoli Releases Analysis of Enacted State Budget
… were 3.1 percent below the previous year. However, New York state ended its SFY 2017-18 with a General Fund … proposal. The largest change from the Executive proposal is a $398.5 million increase in borrowing authority for SAM. … more than $500 million in annual revenue by eliminating what would have been an automatic boost in the state's child …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… or one in every three dollars in total. These funds are critical to help pay for essential investments in human … three years starting in SFY 2018-19. Such projected gaps are substantially reduced from earlier projections in large … if receipts – including but not limited to federal aid – are lower than projected. Certain other aspects of the Budget …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightState Agencies Bulletin No. 943
… for the payment, provided the employee returns to the payroll within one (1) year of the eligibility date. The … payments for eligible employees who were Active on the payroll, on a Leave of Absence with a reason of Military … Begin Date: 11/11/09 or date employee returned to the payroll for Administration agencies; 11/4/09 or date employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employees