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Town of Clayton - Justice Court Time and Attendance (2017M-286)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Enforce the … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Edinburg Common School District – Tax Collection (2016M-233)
… and Day in Saratoga County. The District is governed by an elected three-member Board of Education and has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Springs Union Free School District - Payroll (2018M-222)
… Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … Employees did not consistently punch in or out to record times they reported for and left work. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Town of Orangetown – Overtime (2017M-48)
… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is governed by an elected 16-member Common Council. …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Fishers Island Union Free School District – Website Transparency (2023M-28)
… be used to make informed decisions. Officials did not post the following information they were required to include … online submission request for records. Key Recommendations Post all required and recommended information on the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings … adequately monitor or develop a plan to address the causes for the difference in water produced to the amount billed to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is governed by … The Town should avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Ulster – Fire Protection Services (2015M-177)
… 1, 2013 through March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials … District District officials accurately paid salaries wages and leave benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of Morris – Board Oversight (2013M-75)
… check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the payees and amounts … 130 disbursements totaling almost $280,000, which included payroll disbursements. We did not find any material …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Town of Cairo - Fuel Management (2019M-150)
… Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… complete report - pdf] Audit Objective Determine whether Village officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) … and reported accurately and timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44City of Little Falls – Financial Condition (2021M-54)
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess the City’s current …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, you must develop a long-term plan. The plan … developing a structured approach for assessing and funding capital assets, you can help avoid the unexpected, such as … road or building closures or cost overruns. Benefits of Capital Planning Multiyear capital plans allow you to: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districts