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Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

Wayne County Court and Trust Funds (2022-C&T-1)

… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …

https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1

Town of Olive – Claims Processing and Information Technology (2012M-223)

… was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the … Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an elected Town Supervisor. In the 2011 fiscal year, the …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… the highway garage exceeded the maximum estimated costs by $372,318. The Board did not: Prepare a budget or disclose …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… appropriations and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

Port Jervis City School District – Financial Condition (2022M-152)

… Consistently overestimated general fund appropriations by an average of $5.8 million each year from 2017-18 through … $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

Garrison Union Free School District – Information Technology (2023M-127)

… physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In … listing.  Key Recommendations  Develop written procedures for managing network user account access that includes …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Stamford Central School District – Fund Balance Management (2022M-199)

… from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use … limit in two of the last three fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… School District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings  … not always ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also … certain employees did not receive separation payments and health insurance buyouts in accordance with contractual …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… and procedures addressing securing user accounts with passwords and adding, disabling and changing user access. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … found: All nine business office employees, including the Assistant Superintendent for Business Affairs (ASB), were not … Key Recommendations Ensure the AUP is updated, or administrative regulations are developed, to provide guidance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… instead, a rubber signature stamp was used, which is not permitted. Review the canceled check images to ensure they …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Town of Livonia – Justice Court (2015M-76)

… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

State Agencies Bulletin No. 1353

… Actions OSC will process CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry … Communication to Affected Employees A letter will be sent by the Governor’s Office of Employee Relations to affected … them of the tax implications. PEF A letter will be sent by the Governor’s Office of Employee Relations to affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… properly procured, monitored and accounted for diesel and gasoline fuel.  Key Findings  Town officials did not properly … written guidance. Town officials:  Procured diesel and gasoline fuel totaling $117,720 without competition. Did not … properly procured monitored and accounted for diesel and gasoline fuel …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Town of Burke – Fiscal Oversight (2016M-277)

… a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… accurate records to show how much money was collected from the 2013 Dice Run, or the total net proceeds the Company …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

State Comptroller DiNapoli Releases Municipal Audits

… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … claims totaling $30,150 before board audit and approval. In addition, officials did not ensure sufficient …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits