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Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Solvay – Financial Management (2023M-49)
… condition. Key Findings The Board and Village officials did not develop a budget for the electric fund and adequately … declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… technology (IT) assets. Key Findings District officials did not maintain a complete and accurate inventory of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left Village employment. The …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the GilboaConesville Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… the general fund to help finance operations. The Board did not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, or provide for an audit of, the Clerk-Treasurer’s books and records. The Board has not created a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent of Schools (Superintendent) and former payroll clerk, were paid more than $95,300 in longevity … employees, including the former Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and … District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it … Board’s ability to monitor the financial operations of the ECA clubs. The Board did not: Properly appoint the central …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsDownsville Fire District – Procurement and Claims Audit (2022M-130)
… in the most economical manner. Seven claims and 44 debit card transactions, totaling $8,346, were paid prior to Board … and approved prior to payment. Discontinue using the debit card. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Lynbrook Union Free School District – Purchasing (2022M-17)
… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims … only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices to State …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. … As a result, Town taxpayers residing outside the Villages did not receive all the benefit they should have from County …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: Define the financial objectives including the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… not properly segregated. No one internally reviewed the rent and additional charges posted to tenants’ accounts by … appropriate compensating controls, such as increased management review procedures. Ensure that an individual who is independent of the billing process reviews the rent and additional charges that are posted to tenants’ …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260