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Village of Fort Plain – Leave Benefits (2020M-101)

… Officials did not accurately maintain employee leave records. Leave used and compensatory time (comp time) earned … was not always properly recorded or supported by Village records. 133 hours of accrued comp time, valued at … over is supported by time and attendance records and leave request forms. Update the employee benefits policy (policy) …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

Town of Webb Union Free School District – Financial Management (2022M-53)

… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Orange County Probation Department – Restitution Payments (S9-20-1)

… outstanding checks totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Putnam County Probation Department – Restitution Payments (S9-20-2)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … enforced restitution orders notified the court when a probationer violated the court order and disbursed victim …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Seneca County Probation Department – Restitution Payments (S9-20-7)

… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … restitution obligations. Nine of the 13 restitution orders reviewed had uncollected payments totaling $63,805. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Albion Central School District – Financial Management (2021M-200)

… whether the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic budgets … whether the Albion Central School District District Board of Education Board and District officials adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

Determine whether Hancock Central School District District officials established nonresident tuition NRT rates in the best interest of District taxpayers

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Town of Lincoln - Disbursements (2022M-198)

… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Village of Catskill – Accounting Records and Reports (2024M-66)

… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, … of Catskill Village ClerkTreasurer maintained complete and accurate accounting records and timely reports …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

City of Rensselaer – Accounting Records and Reports (2023M-26)

… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … Determine whether the City of Rensselaer City officials maintained complete accurate and …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

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