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Garrison Union Free School District – Information Technology (2023M-127)
… accounts, established physical controls and maintained inventory records for information technology (IT) equipment, … physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT … one printer, were not properly recorded in the District’s inventory listing. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127License Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… one of only seven states or territories with unemployment insurance (UI) funds that are in debt to the federal … of employers’ 2022 tax bills. “New York’s unemployment insurance debt has remained stubbornly high despite steady … one of only seven states or territories with unemployment insurance UI funds that are in debt to the federal government …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundVillage of Port Jefferson – Justice Court Operations (2020M-56)
… 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… the findings in both reports. City officials had some concerns about our findings. Appendix B includes our comments to both reports regarding City officials’ concerns. …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Village of Endicott – Budget Review (B4-14-7)
… in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village of Endicott, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Albion – Water and Sewer Rents (2013M-108)
… duties or implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for … The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Horseheads Central School District – Financial Condition (2016M-138)
… School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… (District) officials maintained complete and accurate inventory records for and monitored the District’s capital … Additionally, officials have not conducted a physical inventory to properly monitor and account for assets since … cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTown of Albion – Supervisor’s Records and Reports (2024M-111)
… The Supervisor did not follow basic accounting practices by maintaining complete and accurate accounting records and … of the Supervisor’s 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, and it entered …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfState Agencies Bulletin No. 1398
… Unit (BU01) and includes the April 1, 2015 SSU BU01 Salary Schedule . Chapter 67 of the Laws of 2012 implemented the … Unit (BU21) and includes the April 1, 2015 SSU BU21 Salary Schedule . Chapter 257 of the Laws of 2012 implemented the … Payment Effective Date Check Date Administration Lag 03/26/15 04/22/15 Institution Extra Lag 03/26/15 04/30/15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1398-april-2015-security-salary-increases-and-additional-pay-increasesCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent … governed by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings The Board and … County of Orleans Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-project