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Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Village of Mill Neck – Financial Management (2014M-358)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through May 31, 2014. Background … has a general fund budget of approximately $2.6 million for the 2014-15 fiscal year. Key Findings The Board has not … underestimated revenues and overestimated expenditures for the 2011-12 through 2013-14 fiscal years. Village …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in … Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings … adequately monitor or develop a plan to address the causes for the difference in water produced to the amount billed to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Loans – Divorce and Your Benefits
… member has an outstanding loan balance at retirement, the pension will be reduced for each loan, taking into … Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding … an ex-spouse with their full equitable share of the pension if the reduction for a member’s outstanding loan at …
https://www.osc.ny.gov/retirement/members/divorce/loansCarle Place Union Free School District – Network User Account Controls (2022M-121)
… access. Disable network user accounts that are unneeded or have not been used after a specified period of inactivity. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsSouthern Cayuga Central School District – Financial Management (2015M-224)
… The Southern Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… School’s fingerprinting practices for the period July 1, 2014 through March 31, 2016. Background The Evergreen Charter School is a public school financed by local, State and federal resources that is not under the control of the … Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… proposals or quotes for professional services is required. Bid specifications for equipment costing $170,470 … bid specifications are written to encourage competition from multiple vendors. … Genesee Valley Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259North Rose-Wolcott Central School District – Financial Management (2016M-22)
… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Comptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding President Donald Trump's … in some upstate cities and driven growth in New York City and Long Island. In another report , DiNapoli found …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banTown of DeKalb – Financial Management (2016M-427)
… Findings The Supervisor did not periodically review Town accounting records that are maintained by its accounting firm. The Town has accumulated excessive funds in … Annually audit or cause an audit of the Supervisor's books and records. … Town of DeKalb Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … to ensure that tickets are properly reported as paid or referred to the DMV Scofflaw program for enforcement, and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Orangetown – Overtime (2017M-48)
… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Village of Shortsville – Board Oversight (2015M-5)
… $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books … annual financial report and supporting books annually, or engage the services of an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… part of the costs associated with these services. As a result, the District did not receive about $68,200 for … year, officials did not file for reimbursements because a District-prepared cost-benefit analysis did not fully … consent forms, documenting the eligible services provided and submitting claims for Medicaid reimbursement. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179