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Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… and Clinton Counties. The District, which is governed by an elected seven-member Board of Education, has … million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain adequate supporting documentation for … maintain ledgers. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMiddletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245CUNY Bulletin No. CU-439
… of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS Publication 15-B (2012) Affected Employees CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and … determined that these practices cost Metro-North $991,208 in overtime and $216,128 n regular pay, and enriched certain staff and supervisors. In addition these payments will inflate future pension …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followCollection of Lease and Permit Revenues (Follow-Up)
… extent of implementation of the four recommendations made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). … $1.4 million at least six years past due. Of 45 permits with past due balances we reviewed, the Department had not …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s … Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. … through 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… $1,680 during the audit period. Also, Town officials did not withhold employee contributions for health insurance … used and was paid for leave time to which she was not entitled, valued at $1,842. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … management of the County’s cash flow requirements. … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… in the Village and the Towns of Northampton, Edinburg, Benson and Day. A Commission composed of two Village …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… is a public school located in the City of Buffalo that is not under the control of the local school board. The school, … $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298City of Mount Vernon – Payroll (2014M-347)
… and attendance and leave accruals for the period January 1, 2013 through April 21, 2014. Background The City of Mount …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Contract Advisory No. 6
… only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once … with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A … in the Guide to Financial Operations, Chapter X for requesting a Vendor ID. Please note the required procedures …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the … July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of … District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44