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Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Bainbridge – Justice Court Operations (2021M-51)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Village of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Madison County - Claims Audit and Payment Process (2019M-142)
… process for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly … when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure … it is applied to checks. Discontinue allowing the credit card vendor to directly withdraw funds from County bank …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… we reviewed were underbilled by $4,758 and overbilled by $235. Delinquent customer accounts were not always assessed …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Plainville Fire District – Board Oversight (2021M-91)
… financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment when … 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-91Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… issued for all transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all claims were … Adopt written policies and procedures to provide guidance on cash receipt and disbursement practices, including …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… December 31, 2020. Provide the Board with adequate monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 days late. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Groveland – Fiscal Oversight (2014M-285)
… approximately $1.1 million. Key Findings The Board did not have a contractual agreement with the firm that performed … Clerk inappropriately performed certain financial duties on the Supervisor's behalf, due to the incompatible nature of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was preapproved and … overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Village of Endicott – Budget Review (B4-16-7)
… in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ … Village officials plan to raise water and sewer rates. The Village has adopted a local law to override the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… of Binghamton Housing Authority (Authority) financial operations. Key Findings The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written policies and the … whether the Board of Commissioners Board and Executive Director Director provided adequate oversight of Binghamton …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Vestal – Capital Acquisitions (2013M-78)
… of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from department heads seeking to fulfill …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Operational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction … changed in the review process, the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing chart of … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderRetirement System Membership – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipState Agencies Bulletin No. 1585
… taxable Background Please refer to Bulletins 1493 (New Repayment Rate for Deduction Code 502 NYS (SS/Medicare … for Employees with a FICA Tax Deficiency) and CU-547 (New Repayment Rate for Deduction Code 582 CUNY (SS/Medicare … of the deficiency, the amount owed, and the start date of repayment. Agency Actions Agencies are to run the NPAY776 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… of aid totaling approximately $148,672, which could have been used to reduce real property taxes or for other … was delayed. Key Recommendations Adopt budgets based on realistic estimates that include amounts intended to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not … information. As a result, the 2015 and 2016 annual audits have not been performed. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263