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Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… staff, closing staff and management all have access to the safe. Key Recommendations Ensure comprehensive written … collections daily. Restrict access to the Library safe to management or a limited number of authorized …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Erie County Probation Department – Restitution Payments (S9-20-11)

… victim restitution payments promptly and appropriately. Key Findings Department officials did not always properly … payment each year their probationer’s case was active. Key Recommendations Establish adequate written policies and …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Village of Watkins Glen – Justice Court Operations (2021M-146)

… cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s computerized accounting …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

Holland Central School District – Claims Audit (2021M-210)

… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive … to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or unsupported payments …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Town of Morehouse – Records and Reports (2021M-182)

Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… Central School District (District) payroll payments and leave time accruals were accurate, properly supported and … were not always properly supported and approved, and leave time accruals were not always accurate. Further, … officials did not properly monitor the payroll and leave accrual process and they have not developed any payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… distributed tickets from the Marketing and Promotional Program Program in accordance with regulations and guidelines …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… officials properly managed fund balance and reserves. Key Findings The Board and District officials did not … also overfunded one general fund reserve by $111,000. Key Recommendations Adopt budgets that include reasonable …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Indian River Central School District – Financial Condition Management (2022M-92)

… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … Determine whether the Indian River Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Le Roy Central School District – Reserve Funds (2022M-110)

… pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued liability reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Lyndonville Central School District – Procurement and Claims Audit (2022M-144)

… services and audited and approved claims prior to payment. Key Findings The Board and District officials did not ensure … the claims auditor or the claims audit function. Key Recommendations Ensure goods and services are procured in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m

Town of Dix – Justice Court Operations (2022M-06)

… (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices did not ensure … of Dix Town Justices collected recorded deposited reported and remitted Justice Court Court collections and reported …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… report – pdf] Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials … Determine whether Dobbs Ferry Union Free School District District officials properly …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Town of Ballston - Water Fund Financial Operations (2023M-60)

… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

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