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Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is … The duties related to water district billing, collecting and recordkeeping were not adequately segregated. The Board … did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish compensating …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… a period of three to four years, he used Department credit cards for his personal use and took cash from Department … to control and monitor the use of Department credit cards. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Caroline – Renewable Energy (2013M-325)
… reduced the amount of energy purchased and the greenhouse gas emissions for Town facilities. Since April 2010, the … by 76,000 pounds, which is equivalent to annual greenhouse gas emissions from seven passenger vehicles, or carbon …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325City of Yonkers – Budget Review (B25-6-6)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … Agent Act (Chapter 488 of the Laws of 1976). The City’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6East Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s adopted 2024-25 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2City of Newburgh – Budget Review (B24-6-9)
… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is no assurance the … not realized. The City has budgeted $23 .9 million for personnel services in the general fund. However, the City’s …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Beacon City School District - School District Website (S9-19-27)
… budget. Budget-to-actual results, all original budget detail, audit reports and corrective action plans (CAPs) in … Posting the budget-to-actual results, all original budget detail, audit reports and CAPs in an easily accessible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Haldane Central School District - School District Website (S9-19-32)
Determine whether the Haldane Central School District District used its resources to maintain a website that provided the public with transparent and comprehensive financial information
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Hunter-Tannersville Central School District - School District Website (S9-19-33)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Newark Central School District - School District Website (S9-19-38)
… Determine whether the Newark Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Saranac Central School District - School District Website (S9-19-30)
… interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post … Ensure that budget-to-actual results, comprehensive budget documents, a multiyear financial plan and detailed CAPs are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30York Central School District - School District Website (S9-19-35)
… interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post … external audit reports and CAP. Comprehensive budget documents. District officials should enhance transparency by: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Mahopac Central School District – Noninstructional Payroll (2020M-32)
… costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32State Agencies Bulletin No. 1243
… 2013, the legislation requires the employee contribution rate to be based on the employees’ annual wage. The employee contribution rates are: Wages Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 … an Hourly employee is calculated by multiplying the hourly rate by 80 and then by 26. The annual salary for a Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesTown of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for the period January 1, … The purpose of our audit was to review the Boards oversight of selected financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Wyandanch Union Free School District - Budget Review (B19-7-1)
… The Wyandanch Union Free School District, located in Suffolk County, adopted budgets of $68.8 million in 2017-18 and $71.3 million in 2018-19, and proposed a budget of $78.2 million for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Salem – Financial Management (2015M-295)
… 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is governed by a five-member Town Board. Budgeted … fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295