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Reporting on Foreclosure of Real Property Funds – Kings County
… whether referees are properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from … The Office of Court Administration is responsible for directing and overseeing the administrative operations of … referees did not always properly report and account for foreclosure funds. We reviewed 10 of 35 foreclosures with …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyTravel Advisory No. 15
… Expense Temporary Exceptions Update: Effective August 20, 2021, the temporary eligibility for full personal vehicle mileage reimbursement is no longer … determining the most economical method of travel in the best interest of the State, employees must follow established …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsOil Spill Fund
… victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss. How to Make a Claim Fill out the damage claim form and get your …
https://www.osc.ny.gov/about/oil-spill-fundAccounts Payable Advisory No. 32
… Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: … for reportable payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be … elect not to use OSC to produce 1099 Forms must report payment information directly to the vendor and the IRS under …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsTown of Owasco – Highway Department (2020M-128)
… whether Town of Owasco (Town) officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling $349,824 that did not have an …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Pawling – Procurement (2021M-17)
… detailed procedures for procuring professional services in their procurement policy. Seek competition for … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17New Paltz Central School District – Payroll (2021M-45)
… before payments were made. There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to … The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomVillage of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Oyster Bay - Financial Condition Management (2020M-74)
… policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate … other means, such as establishing reserves, to pay for long-term infrastructure needs. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Marcellus Central School District – Online Banking (2020M-66)
… to ensure online banking transactions were appropriate and secure. Key Findings Officials segregated the duties of … clearly indicate how online transfers will be authorized and processed. A dedicated computer was not always used for online banking and none of the employees involved in online banking received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Peekskill City School District - Network User Accounts (2021M-195)
… complete report - pdf] Audit Objective Determine whether Peekskill City School District (District) officials … Determine whether Peekskill City School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Town of Richford - Town Clerk/Tax Collector (2019M-236)
… the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the … Key Recommendations Remit real property tax collections and clerk fees to the Supervisor and Treasurer in a timely …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District … officials did not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalBarker Central School District – Payroll (2023M-19)
… whether Barker Central School District (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, … erroneous compensation calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rome City School District – Multiyear Planning (2021M-144)
… While officials have some information needed to develop the plans, additional information and analysis is needed. For … future revenues and expenditures but did not calculate the projected annual operating deficits in future fiscal … lists, replacement schedules and conducted periodic building condition surveys but did not incorporate the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Holland Patent Central School District – Fuel Inventory (2023M-141)
… [read complete report – pdf] Audit Objective Determine whether Holland Patent … employees completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Islandia – Overtime (2023M-121)
… report – pdf] Audit Objective Determine whether Village of Islandia (Village) officials properly approved, documented … our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or … timecards. During the audit period: Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121