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Ballston Area Recreation Commission – Board Oversight (2015M-269)
… the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Overview – State Police Plan
… the period used in the FAE; Compensatory overtime; Holiday pay; Longevity payments if earned in the years used in the … a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; and Any …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewLaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. … of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key Findings Complete accounting … were paid. Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … time sheet. … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… internal controls over the Company’s financial operations for the period January 1, 2013 through December 31, 2014. Background The Clyde Fire Company is a not-for-profit volunteer organization located in the Village of … The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Village of St. Johnsville – Records and Reports (2015M-1)
… our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… No formal written policies and procedures were in place for officials to monitor whether loan disbursements were used for their intended purposes. Clear, written guidance was not developed for loan project eligibility, how loan applications should be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationFarmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115EDSS - Create Users and Assign Roles
… lock or unlock the account. Basically, an authorizer is a user who has administrative control over the account. Users … the account, depending on their assigned role. To make a user an authorizer, select the box for “Government … “Add User” page. Assigning roles There are a different set of roles available to users. You must determine each user’s …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late … of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followVillage of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the … Key Findings Village officials did not require staff to perform periodic reconciliations of water produced to … necessary upgrades to bring the water infrastructure up to date. Develop written policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mNew York State Comptroller DiNapoli Statement on Win at SEC
… Comptroller Thomas P. DiNapoli, as Trustee of New York State Common Retirement Fund, and the Church of England …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secCarthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … approximately $55 million. Key Findings District officials have consistently overestimated expenditures and increased … 23% of the following year’s appropriations. The Board did not adopt written policies governing the establishment and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating … not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … Revise and enforce the Town’s procurement policy and do not enter into any contract in which an officer or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83