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Village of Fort Plain – Leave Benefits (2020M-101)
… (contract) cover accrued leave limits and conditions for the payment of unused leave. Village officials agreed …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… services totaling $27,048. The Board did not ensure that all claims were supported with adequate documentation, for … Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show evidence of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a deficit of $28,226 … highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the same period. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… records in the first degree and official misconduct. The case is currently pending in court. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls … all money was properly deposited, disbursed and accounted for. 21 collections (43 percent) totaling $7,770 lacked … whether they were deposited in full. $385 received for fire safety services was not deposited and cannot be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Machias – Supervisor’s Financial Duties (2021M-98)
… duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We … until the internal auditor found he was not adhering to the take-home vehicle policy. The internal auditor … recommendations and indicated they planned to initiate or have already initiated corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Clayton – Claims Auditing (2021M-81)
… The Village’s procurement policy did not comply with New York State General Municipal Law (GML). Key …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Jefferson County Probation Department – Restitution Payments (S9-20-10)
… As a result, some victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. The Department retained $18,589 in restitution that could have been used to pay victims with unsatisfied orders: some …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… 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/seneca-county-probation-department-restitution-payments-s9-20-7Town of Broome – Purchasing and Justice Court (2014M-255)
… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177North Babylon Union Free School District – Online Banking (2023M-156)
… online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and … receive cybersecurity awareness training. The District’s acceptable use policy (AUP) was insufficient and not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Town of Lincoln - Disbursements (2022M-198)
… were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Windsor Central School District – Fuel Controls (2022M-133)
… but records were not always maintained to report who used the credit cards or what District vehicle or equipment was fueled. Officials did … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133North Greenbush Common School District – Claims Auditing (2022M-112)
… as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Liberty Central School District – Information Technology (2022M-73)
… user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … to recognize and appropriately respond to suspicious system activity. Key Recommendations Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… administrator (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), … program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not ensure the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeState Agencies Bulletin No. 1041
… the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2011 will … remain at $16,500 for 2011. An additional deferment is available to employees age 50 and over. These employees can … The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1041-deferred-compensation-maximum-contribution-limits-calendar-year-2011State Agencies Bulletin No. 946
… the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2010 will … The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior … $33,000 for calendar year 2010. An additional deferment is available to employees age 50 and over. These employees can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010