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

… agreed with our recommendations and indicated they have begun and will continue to take corrective action. …

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)

… Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request … reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure … the records of all officials who received and disbursed funds, as required. Key Recommendations Ensure the Supervisor …

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)

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

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