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Town of Mount Morris – Justice Court (2012M-129)

… audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to … 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … to known liabilities. One Justice failed to close his bank account as required when he resigned. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129

Village of Liberty – Budget Review (B4-14-9)

… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9

Village of Clayton – Claims Auditing (2021M-81)

… prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … but generally did not review the claims before approving payments. Health insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the …

https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

New Hartford Central School District – Payroll (2021M-149)

… found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board authorizations. However, there are …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

Seneca County Probation Department – Restitution Payments (S9-20-7)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Pompey Hill Fire District – Financial Management (2021M-136)

… whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and … were not filed timely and the required independent audit of the financial statements was not conducted. We also found: … to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … with competitive bidding statues and the District’s policies, regulations and procedures. Seek competition for … action. Appendix B includes our comment on the District’s response. … Determine whether Williamson Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Dalton-Nunda Central School District – Financial Management (2020M-92)

… limit by more than $1.3 million or 8 percentage points and two general fund reserves were overfunded. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Town of Goshen – Police Payroll (2014M-244)

… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll processing … was properly documented. An officer working for another entity had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and four …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

Town of Broome – Purchasing and Justice Court (2014M-255)

… perform monthly accountabilities and we found unidentified funds of $1,550 in the Court’s accounts. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… $1,500 for the Village’s accounting software, paid with her personal credit card. The Village should not … to Village residents. Village officials generally agreed with our recommendations and indicated they have initiated …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

North Babylon Union Free School District – Online Banking (2023M-156)

… officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and must …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Town of Lincoln - Disbursements (2022M-198)

… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Windsor Central School District – Fuel Controls (2022M-133)

… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

North Greenbush Common School District – Claims Auditing (2022M-112)

… 2021. Individuals prohibited from serving as the claims auditor, because they were directly involved in accounting or … claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 … approval. Key Recommendations Ensure the appointed claims auditor audits and approves the claims before payment. If a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Liberty Central School District – Information Technology (2022M-73)

… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee