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Town of Western - Supervisor’s Records and Reports (2022M-184)
… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the … records. Provide reliable monthly financial reports to the Board and file AUDs, as required. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Lodi – Town Hall Capital Project (2024M-130)
… the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Evans – Employee Benefits (2024M-53)
… report – pdf] Audit Objective Determine whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out payments) that … Determine whether Town of Evans Town officials maintained leave records and paid …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Remsen Central School District – Fund Balance and Reserves (2015M-306)
… 2014 through July 31, 2015. Background The Remsen Central School District is located in the Towns of Remsen, Steuben, … Remsen Central School District Fund Balance and Reserves 2015M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … result in the appropriation of fund balance and reserve funds that will not be used. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Village of Hempstead -- Budget Review (B7-15-7)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … are approximately $3.8 million. Key Findings The Board did not adopt realistic budgets, did not adequately monitor and … period. The general town-wide and highway part-town funds have had operating deficits during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Holland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210State Agencies Bulletin No. 1169
… Board notifying agencies when the Control-D NPAY752 Report is available for review. Agency Actions Agencies must review … soon as possible. ( A sample letter which agencies may use is provided .) Agency payroll offices should retain a copy of … that the Social Security card presented by the employee is the most recent card issued by the SSA. If the information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Dover – Fire Protection and Ambulance Services (2016M-413)
Town of Dover Fire Protection and Ambulance Services 2016M413
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The Tompkins County Industrial Development Agency is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and includes four members that are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardRensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain … PTEs complete and submit signed timesheets to support hours worked. BOCES officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollRoosevelt Union Free School District - Information Technology (2019M-193)
… whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s Information … whether District officials established adequate controls to help prevent and properly respond to a malicious attack …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Bovina Fire District – Fund Balance (2015M-138)
… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, … elected five-member Board of Commissioners. The District’s 2015 budgeted appropriations totaled $95,380. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to … in Orange County and has a population of approximately 28,000. The City is governed by its Charter, general State … The City did not adopt a comprehensive procurement policy. As a result, City officials and employees did not …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… through July 7, 2016. Background The Town of Plainfield is located in Otsego County and has a population of 915. The Town is governed by the Town Board, which is composed of the Town Supervisor and four Board members. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT … system. Key Recommendations Develop written procedures for managing network user accounts. Maintain complete, … user accounts maintained adequate inventory records for information technology IT equipment and developed an IT …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Butler – Financial Management (2024M-119)
… for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual Financial Report … eight recommendations to help improve the Town’s financial management. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119