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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… officers include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… in the District’s training offered to the high school teaching staff. Five of the 12 recommended components of … not included in the District’s training offered to the teaching staff at the two elementary schools. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkBrushton-Moira Central School District – Tuition Billing (2023M-158)
… calculated and issued to the school districts of origin for all eligible nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… documentation and were for Association purposes. As a result, the Association had a significant risk that … Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: Adopt adequate bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Poestenkill – Credit Card Purchases (2024M-34)
… but not limited to, household and personal care items, video streaming services and clothes that were made by the former …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Maintain detailed and accurate accounting records. Deposit all collections and remit all real property tax collections, including interest and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Chemung County Probation Department – Collections and Disbursements (2016M-10)
… January 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York … Chemung County Probation Department Collections and …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, 2013 … 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection services for the Town of … of five elected members and is responsible for the Company’s overall financial management. For 2014, Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… 1, 2016 through May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by an elected five-member Town Board. Budgeted … identify individual receipts when this information is not documented by computer. Ensure that tax collections …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131City of Troy – Financial Condition (2015M-185)
… a comprehensive capital plan in accordance with the City’s Charter. The City Comptroller failed to maintain individual … a capital plan that includes all elements required by the Charter and frequently monitor and update the plans. Maintain …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … West Canada Valley Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationVillage of Savona – Board Oversight (2015M-328)
… compensating controls. The Board did not adequately audit all claims. The Board did not perform the required annual … with someone who is independent of the Mayor and all Board members and ensure that duties in the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328State Agencies Bulletin No. 1544
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/17. Affected … listed above and New York State has extended the Military Leave Benefits through 12/31/17 in response to the continuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1544-2017-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1631
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/18. Affected … listed above and New York State has extended the Military Leave Benefits through 12/31/18 in response to the continuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1631-2018-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1457
… or by the Governor for military service related to the war on terror. The MOU’s also call for a recalculation of … the employee’s new bi-weekly State salary. If an increased amount for the Military Stipend is due or an employee now … be entered in the General Comments page. The new stipend amount will be entered on the Job Data page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1457-2016-extension-military-and-training-leave-benefits-and-stipends