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Mahopac Central School District – Noninstructional Payroll (2020M-32)

… President received an additional hour of overtime pay daily that was not properly supported by documentation. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

City of Hudson - Payroll and Accrued Leave (2020-14)

Determine whether City officials ensured employees salaries and the amounts withheld for benefits were accurate

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Medina Central School District - Tax Collection (2019M-151)

… process. Perform a reconciliation of the taxes receivable account and collection activities in a timely manner in order …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Mooers - Highway Asset Accountability (2020M-35)

… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Mount Markham Central School District – Financial Management (2020M-39)

… financial plan. District officials generally agreed with our recommendations and indicated they would take …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… pay per diem amounts. District officials generally agreed with our findings and recommendations and indicated they …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Rensselaer City School District – Medicaid Reimbursements (2024M-42)

… services provided to Medicaid-eligible students and did not correct and resubmit rejected claims. The District also lacked … procedures to ensure Medicaid claims were submitted and reimbursed. As a result, claims were either not submitted …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42

Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108

Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)

… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39

Town of East Hampton – Budget Review (B7-16-14)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 …

https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14

Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

… written policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m

Village of Croton-on-Hudson – Payroll (2017M-200)

… Background The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a … of pay periods. The Village under-budgeted for overtime in 2016-17 by 43 percent. Key Recommendations Require employees to use and sign timesheets documenting actual hours worked. Consider …

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200

Town of Lindley – Justice Court (2017M-270)

… reported and remitted in an accurate and timely manner for the period January 1, 2016 through November 2, 2017. … a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key Findings Monthly bank … Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270

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