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Plainville Fire District – Board Oversight (2021M-91)

… adequate oversight of the District’s financial operations and exceeded its authority by passing a resolution that … budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Town of Berne – Board Oversight (2021M-77)

… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances … fund. Ensure bank reconciliations were accurate, timely, and properly reviewed. As a result, we found three …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Hempstead – Compensatory Time (2021M-64)

… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

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

… and ensured written quotes were obtained for purchases and public works contracts. Key Findings The Board did not … and ensured written quotes were obtained for purchases and public works contracts …

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

Town of Boylston – Financial Condition (2021M-69)

… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Gananda Central School District – Procurement (2021M-86)

… document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

City of Fulton – Capital Projects (2021M-184)

… Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

Town of Throop – Highway Department (2021M-115)

… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Town of Crawford – Town Clerk (2021M-82)

… (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former … did not properly account for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner .  As a result of our audit and …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Town of Albion – Financial Management (2021M-29)

… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. … whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Retiring with an Outstanding Loan – State Police Plan

… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 Members If you …

https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loan

Schuyler Lake Fire District – Financial Activities (2022M-191)

… over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Annually audit the … a result, as of July 31, 2022, the AUDs were between 152 and 2,343 days late. Complete mandatory fiscal oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191

Tioga Fire District – Board Oversight (2022M-170)

… whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District … Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned … whether the Tioga Fire District District Board of Fire Commissioners Board provided adequate oversight of District …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… School District (District) officials adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not adequately manage and monitor nonstudent network user accounts to help prevent …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… collective bargaining agreements (CBA) and individual employment contracts (contracts), consider negotiating with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Town of Stony Creek – Supervisor's Records and Reports (2022M-32)

… maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … maintained. Provide bank statements or canceled checks to the Board and ensure cash accounts were independently … maintained accurate accounting records and reports to allow the Town Board Board to effectively manage the Towns …

https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32

Greenville Central School District – Information Technology (2021M-156)

… network user accounts, which included generic and former student and employee accounts. Sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… for accuracy and completeness. The District did not: Have proper documentation to support that a bus purchase …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Seneca Falls Central School District – Procurement (2021M-201)

… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of … District District officials used a competitive process to procure goods and services to achieve the optimal use of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… to safeguard the network against unauthorized access or disruption. Key Findings City officials did not establish … to safeguard the network against unauthorized access or disruption. City officials did not regularly review, … user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. City officials …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215