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Town of Mohawk – Records and Reports (2013M-113)

… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

… Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is … by an elected Village Board, which comprises four Trustees and a Mayor. The Village’s expenditures for the 2011-12 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which … Key Recommendations Take appropriate action to recover all misappropriated money. Ensure that the Treasurer’s … controls should be implemented. Maintain complete, up-to-date and accurate accounting records. Ensure that an …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Erie County Probation Department – Restitution Payments (S9-20-11)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order, or … officials enforced restitution orders notified the court when a probationer violated the court order and …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Wayne County Probation Department – Restitution Payments (S9-20-6)

… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

City of Mount Vernon – Financial Reporting and Oversight (2020M-96)

… information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating. The City …

https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96

Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. … for and maintained an inventory of textbooks loaned to nonpublic school students …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

Town of Saranac – Payroll (2014M-289)

… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …

https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… financial duties and ensure that his accounting records are accurately maintained in a timely manner. The Board …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Copiague Union Free School District - Information Technology (2023M-150)

… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control … including two user accounts assigned to employees that left the District more than 17 years ago. Ensure that … and financial software user accounts as soon as they are no longer needed and periodically review accounts and access …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

SUNY Bulletin No. SU-356

… SUNY Retirement at Work portal. Depending on the timing of submissions, 403(b) changes will likely take up to 30 days to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-plan

Town of Glen - Water and Sewer Operations (2023M-167)

… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project