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Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend overtime hours and 63 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village of Airmont – Claims Auditing (2024M-1)
… audited claims to ensure they were appropriate, accurate and supported. Key Findings The Board did not audit claims … claims were for appropriate Village purposes, accurate, and adequately supported. As a result, we identified potential overpayments, and claims with insufficient documentation to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … DiNapoli said. “New York City collections continued to be the main driver of growth, although most counties also … in New York state increased by 39 in May compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearTown of Bergen – Town Supervisor (2024M-30)
… Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … correctly and without verifying that cash balances in the accounting records were accurate. Overstated cash by …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesChittenango Central School District – Information Technology (2023M-155)
… the event of a disruption or disaster such as a ransomware attack, employees and other responsible parties would be able …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Mexico – Financial Management (2023M-170)
… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170SUNY Bulletin No. SU-356
… records rejected by PayServ. Agency Actions: SUNY agency payroll officers should no longer enter or modify SUNY 403(b) … contribution changes through the SUNY Retirement at Work portal. Depending on the timing of submissions, 403(b) … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. Questions regarding SUNY’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planOneida County – Court and Trust Funds (2023-C&T-3)
… County Clerk and Surrogate’s Court must develop sound procedures and processes which, when implemented …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Village of Morris – Fund Balance (2017M-58)
… that reflect the Village’s realistic operating needs based on historical or other known trends. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Monticello – Board Oversight (2016M-337)
… of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. Key Findings Claims are …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337North Tonawanda City School District – Information Technology (2023M-102)
… and managed user account permissions in financial and student information applications. Key Findings District … to the network or manage user account permissions in the student information application . As a result, there is a … privacy and security awareness. Develop an IT contingency plan and as a result, District officials lacked preparedness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Tioga County – Court and Trust Funds (2023-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1West Webster Fire District – Financial Management (2023M-23)
… reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund … and capital plans. District officials generally agreed with our recommendations and indicated that they initiated …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Afton Central School District – Fund Balance Management (2023M-18)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board annually …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Silver Creek Central School District – Financial Management (2022M-153)
Determine whether the Silver Creek Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Kings Park Central School District – IT Asset Management (S9-22-13)
… complete report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… percent of the sampled assets were not properly accounted for. Specifically: Nine Chromebooks, including, four with a … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12