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Rensselaer County – Public Health Department Receipts (2013M-18)
… receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, … and remitted to Finance in a timely manner. Although an Accounting Supervisor was responsible for oversight of …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Village of Savona – Board Oversight (2015M-328)
… reports. Key Recommendations Replace the clerk-treasurer with someone who is independent of the Mayor and all Board …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne … segregated so that one person cannot control all phases of a transaction. Ensure that all claims are audited, document …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The Town receives … the accumulation of a significant amount of fund balance and established by local law a tax relief rebate program in … act from the State Legislature. The Supervisor reviewed and approved rebate applications without Board oversight. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Tioga – Long-Term Planning (2022M-181)
… as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway … corrective action . Appendix B includes our comments on certain issues they raised in their responses. … town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Saugerties Central School District – IT Asset Management (S9-22-05)
… and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. Seventeen IT … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget development process ensures reasonable budget estimates. Key Findings BOCES officials’ budget development process was ineffective and did not ensure reasonable budget …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetMount Morris Central School District – Financial Condition (2014M-328)
… $13.9 million. Key Findings District officials have relied on the use of fund balance and reserves to close budget gaps, … and amend budgeting practices to avoid over-reliance on the appropriation of fund balance and reserves to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Carthage Central School District – Financial Condition (2014M-138)
… approximately $55 million. Key Findings District officials have consistently overestimated expenditures and increased …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Twelve employees received pay that was not consistent with their employment agreements, authorized pay rates or … Officials could not support they provided the Board with sufficient information for the Board to perform its … Recommendations Ensure employees are paid in accordance with employment agreements, approved salaries and pay rates …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Chatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11South Kortright Central School District – Claims Audit (2023M-69)
… District officials agreed with our recommendations and have indicated they plan to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response. … audit south …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Webster Public Library - Board Oversight (2018M-125)
… Key Findings The Board did not: Audit private fund claims and did not approve other claims before payment. Provide … oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, … funds claims, before payment. Adopt additional financial and IT policies and review and revise the bylaws and …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… Town Supervisor Dennis O. Brown faces criminal charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional $20,000 a year, according to … vacations in Myrtle Beach and New York City, fees for PayPal, Amazon and iTunes, and designer handbags, liquor …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… intensified even after DiNapoli’s office uncovered her criminal behavior. Metz, 55, pleaded guilty today in Wyoming … while continuing to work with the Wyoming County District Attorney and Sheriff’s Department. Metz repaid the town … that intensified even after DiNapolis office uncovered her criminal behavior …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsState Agencies Bulletin No. 919
… earnings is required. This may occur when an employee is on a Paid Leave of Absence and receives a military stipend, … OSC will identify employees receiving that payment who have a FICA status on Job Data that is inconsistent with the … who are no longer receiving a military stipend and have a status of SUBJECT but are entitled to a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendEmergency Service Communication Surcharges (2017-MS-4)
… Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was … to improve their county’s 911 systems and operations, for the period January 1, 2014 through October 5, 2016. … the surcharge. Various county departments are responsible for the collection of these surcharge revenues, while the …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is operated in accordance … to the Board for review for all accounts. Supervise any accounting activities for accounts handled by others. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-over