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Tuckahoe Union Free School District – Overtime (2023M-53)
… instead of incurring overtime, some of these payments may have been reduced. Key Recommendations Adopt written policies … with our recommendations and indicated they will take and have taken corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Carroll – Town Clerk (2022M-20)
… complete report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, … accounted for or remitted in a timely manner because the Clerks did not maintain adequate accounting records. While the Clerks generally recorded, deposited and reported the …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Franklin Central School District – Information Technology (2022M-19)
… and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately … authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … Develop and adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCortland County - Financial Management and Reporting (2019M-162)
… firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure … County officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Clarendon – Justice Court Operations (2013M-362)
… audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 … four Council members. The Town’s revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for the 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Potter – Town Clerk (2020M-113)
… Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report and remit all … the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Springfield – Credit Card Purchases (2020M-138)
… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … The Hawthorne Cedar Knolls Union Free School District is located in Westchester County. The District, which serves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overSomers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTown of Oxford – Procurement (2024M-88)
… addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, … totaling $463,310. 31 purchases totaling $165,747, which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance coverage and engineering services totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… jurisdictions received $10,607 more than they should have while five others did not receive $24,239 they should have. RCIDA officials did not adequately monitor and report …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Elmira – Financial Condition (2015M-226)
… purpose of our audit was to review the Town’s financial condition for the period January 1, 2012 through August 12, … has not developed adequate plans to improve the financial condition of the town-wide general fund and the traffic … The purpose of our audit was to review the Towns financial condition for the period January 1 2012 through August 12 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveCity of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Comptroller DiNapoli Releases Municipal Audits
… Southold – Financial Operations (Suffolk County) The town does not have effective policies and procedures to ensure …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsState Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State authority that will submit contracts to OSC will be … A State Authority Code is a five digit number that uniquely identifies a State authority This code is assigned by OSC …
https://www.osc.ny.gov/public-authorities/state-authority-codesXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Board of Directors. City University of New York (CUNY) - Senior College Supporting Organizations The discretely presented component units included in the CUNY Senior Colleges’ statements are: the Senior Colleges’ … related services for the benefit of their campus communities. The financial data for these organizations comes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsOpinion 2003-3
… Award Programs (maximum benefit under defined benefit plan) GENERAL MUNICIPAL LAW §§217, 219: The maximum benefit that may be provided under a defined benefit plan service award program cannot exceed a monthly payment … A fire district may not establish a defined benefit plan service award program that provides a service award …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3New York Mills Union Free School District – Financial Management (2016M-107)
… unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107