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Town of Dannemora – Part-Town Activities (2017M-215)

… whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period … not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and the Town unnecessarily taxed Town residents residing …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

Town of Lexington – Town Clerk (2017M-188)

… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, … timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. … Town of Lexington Town …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Town of Nichols – Financial Management (2017M-258)

… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed the … as a financing source for either one time expenditures or to improve the town’s infrastructure. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258

Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)

… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … prepared monthly, whereby known liabilities are reconciled to available cash. … Town of Beekmantown Procurement and Town …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217

Town of Canaan – Board Oversight (2017M-183)

… over the Town’s financial activities were adequate for the period January 1, 2016 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.3 million. Key Findings The … Recommendations Issue pre-numbered duplicate receipts for all transactions where no other form of receipt is available. …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183

Greenville Fire District – Capital Reserve (2014M-64)

… to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … distinct and separate from the Town. Budgeted expenditures for 2013 were $569,444. Key Findings The District accumulated … with amounts exceeding the amounts budgeted annually for the reserve. The Board had intended to use the reserve to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Cost-of-Living Adjustment – Special 20- and 25-Year Plans

… or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …

https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustment

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… [read complete report - pdf] Audit Objective Determine whether: The Board … District officials accurately maintained leave records for non-instructional employees. Key Findings The Board and … officials did not provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … present accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… fiscal year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Hilton Central School District – Network Access Controls (2022M-200)

… [read complete report – pdf] Audit Objective Determine whether Hilton … and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Village of Shortsville – Board Oversight (2015M-5)

… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … located in the Town of Manchester, Ontario County, and has a population of approximately 1,440. The Village is governed … overestimated appropriations. The Board has not developed a comprehensive long-term financial plan. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

Village of Monticello – Payroll (2022M-59)

… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation … resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… with his individual employment agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and … Village Attorney about recovering the overpayments noted in the report and properly report fringe benefits for income …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Town of Hempstead – Procurement (2022M-63)

… [read complete report - pdf] Audit Objective Determine if Town of Hempstead … Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written …

https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… lacked guidance on maintaining reasonable levels of fund balance and reserves. The Board underestimated revenues and … financial plan to use in conjunction with the adopted fund balance policy. Develop a plan to accumulate and maintain a reasonable amount of unrestricted fund balance in the general fund. Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165