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Otselic Valley Central School District – Procurement (2022M-58)
… report - pdf] Audit Objective Determine whether Otselic Valley Central School District (District) officials used a … Determine whether Otselic Valley Central School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Audit Objective Determine whether Otsego County Soil and Water Conservation District (District) officials properly managed grants and authorized disbursements that were appropriate and supported. Key Findings The Board of Directors (Board) … Determine whether Otsego County Soil and Water Conservation District District officials properly …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… 26 of 36 sports leagues were not maintained. The former Director awarded scholarships (i.e., waived registration … any guidelines, Board oversight or approval. The former Director inappropriately used Village bank accounts for … As a result of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Tuckahoe Union Free School District – Overtime (2023M-53)
… the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andIslip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Allen – Claims Audit (2024M-123)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited … and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior … contain sufficient supporting documentation to verify that the purchases were properly authorized by an appropriate …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Nyack Fire District – Claims Processing (2014M-259)
… of the Town of Clarkstown. The District is governed by an elected five-member Board of Fire Commissioners. … personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … procedures. Require supporting documentation for cell phone reimbursements. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259eLearning Videos and Resources
… to [email protected] . Reporting Time Deposit Accounts Video Resources from this Video NYS Abandoned Property Law Industry Handbooks Due … Processing Unit at [email protected] Due Diligence Process Video Resources from this Video Due Diligence Requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesFood Insecurity Persists Post-Pandemic
… Department of Health (DOH). This program provides eligible pregnant, postpartum and breastfeeding women, infants, and … and then eventually to $26 for children, $47 for pregnant and postpartum participants, and $52 for …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… State Police announced former Odessa Village Clerk Kristi Pierce has been charged with Grand Larceny in the Third … The alleged thefts occurred from 2012 to 2019 and netted Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce allegedly falsified records to make it look like she …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payEarly Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 million in reimbursable costs on its CFR, for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls in the areas of revenues, payroll, procurement and … purchase of train tickets. The former employee left SLA in July 2019 and had two charges for $230 dating back to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… audits all District claims. Although the Board passed a resolution to pay claims that are allowed to be paid prior to audit, it also passed a separate resolution to pay other bills prior to audit that are not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16West Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, Poughkeepsie and Wappinger, in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal … (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22