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Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The Justices …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Rapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and … time we conducted our testing, the President later told us he located the toolbox at Station 2 and presented the toolbox to us. Key Recommendations Update, communicate and enforce the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Jay – Records and Reports (2023M-22)
… and review bank reconciliations monthly. Provide the Board with adequate financial reports. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Village of Livonia – Board Oversight and Information Technology (2014M-221)
… 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately … that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… in the School’s calculation. We selected a judgmental sample of 20 students to determine if billings to the school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of New Baltimore – Procurement Practices (2013M-203)
… adequate documentation. Ensure all purchases made under OGS or County contracts are properly documented and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … time worked or to submit leave requests for taking time off, and the Council did not approve all leave drawdown … not track their time worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to attract, retain … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management … Law for a housing authority to make a gift, such as paid trips, to an employee or retiree. It is permissible in our … and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… controls for over-the-counter receipts. The Library does not have procedures in place to record all receipts at … levy for each fiscal year. Library officials should confer with their legal counsel regarding the recovery of tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. … that defines the process for authorizing, processing and monitoring transactions. Key Recommendations Consult the … District’s attorney to evaluate the present LOSAP program and related documents. The Board also should adopt a plan and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… for the 2013 fiscal year were approximately $1.3 million. Key Findings The Board did not develop reasonable budget … address the Town’s operational and capital needs. Key Recommendations Ensure that the annual budget includes …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Wyandanch Union Free School District – Budget Review (B23-7-1)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … last five years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for … flights and lodging in, among other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and … to a clothing-optional resort in Jamaica with his spouse, Secretary to the Board. $7,239 for alcohol. $5,121 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… internal controls over recreation department cash receipts and information technology for the period February 1, 2009, … of five elected members, including the Town Supervisor and four Council members. The Town’s 2012 operating … made directly out of the concession stand bank account and were not reviewed and approved by the Board, or recorded …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mJefferson County – Court and Trust Funds (2022-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as … maintained by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … competition through bids when required, or request quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… any additional verification or assistance by her Deputy. With these incompatible duties, the Clerk-Treasurer has the … of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Shelby – Financial Management (2012M-206)
… The 2012 Town budget totaled approximately $2.6 million. Key Findings The Supervisor did not maintain accurate … the cause of the remaining $882 has not been identified. Key Recommendations Periodically review the work of the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206