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Orleans County – Department of Social Services (2012M-222)

… of 45 cases reviewed lacked certain documentation such as age, identity, income, shelter, or recertification. All 25 …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)

… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … more than $14.6 million in restricted funds that should have been returned to component districts. The Board has not adopted a written …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensation

Improper Payments to a Dentist (Follow-Up)

… which was issued on July 15, 2013, determined that, for the period June 1, 2009 through September 30, 2012, … Dr. Prosper Bonsi, DMD. The payments included claims for behavior management services for patients who were not eligible for behavior management …

https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-follow

Controls Over Cash Advance Accounts

… As of December 31, 2014, the Department was authorized to have three advance accounts for Travel Advance, Confidential … business purposes. Our tests showed these controls have generally operated as intended. However, we also found …

https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts

Tuckahoe Common School District – Purchasing (2013M-158)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

Wallkill Central School District – Claims Auditing (2023M-52)

… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … lines being overspent. 58 totaling $1.6 million did not have sufficient supporting documentation, which could result …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52

Tri-Valley Central School District – Budgeting (2014M-094)

… audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … and 210 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings … fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094

State Agencies Bulletin No. 1974

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … deduction amount for hourly and per diem employees should have dues (code 475) deductions at 1.3% of biweekly gross …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increase

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

State Agencies Bulletin No. 1888

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … deduction amount for hourly and per diem employees should have Dues (code 475) deductions at 1.3% of biweekly gross …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increase

Town of Lebanon – Justice Court (2013M-247)

… Deposit all funds in a timely manner as prescribed by law. Ensure that Justice Bartlett’s outstanding reports …

https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247

Village of Gowanda – Procurement (2013M-175)

… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …

https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175

Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located … Board, or recorded in the financial system. Town officials have not implemented policies and procedures over the IT …

https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013m

Village of Northville – Joint Youth Activity Program (2016M-339)

… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339

Town of Plymouth – Board Oversight (2016M-190)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Orange Lake Fire District – Budgeting Practices (2015M-146)

… over the budgeting process so that proposed budgets are in the required format and contain sufficient and …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)

… report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial … appropriations by an average of 9 percent over these years and did not include more than $3.7 million in intended … Board has not adopted comprehensive multiyear financial and capital plans. District officials retained an annual …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-state

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town has … health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, Town officials did …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289