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Village of Hancock – Insurance Withholdings (2022M-108)

… – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … the Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Sodus Central School District – Software Management (2022M-64)

… Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was … Of 134 software applications that we reviewed, only three (2 percent) were listed on the District’s software … Sodus Central School District District officials ensured only appropriate necessary and authorized software was …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Town of Minetto – Information Technology (2022M-9)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Brighton Central School District – Procurement (2022M-205)

… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements … bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not properly record her leave … value of these unauthorized payments was $13,293. The former Clerk-Treasurer erroneously reported an additional 392 …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Chestertown Fire District – Claims Processing (2016M-387)

… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Town of Seneca Falls - Town Hall Capital Project (2018M-220)

… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not appropriately monitor the project. …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Madison County - Claims Audit and Payment Process (2019M-142)

… whether internal controls over the claims audit and payment process were adequately designed and operating … Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Shelter Island Union Free School District - Fund Balance (2020M-23)

… $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment … prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and District policy. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, … school districts of origin for all eligible nonresident foster care students. Key Recommendations Monitor the work …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

Greenville Fire District #1 – Board Oversight (2014M-376)

… oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure compliance with New … supporting documentation. Ensure that required reports are provided to the Board and that bank balances are correctly reconciled to District account balances. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376

Town of Castile – Tax Collection Remittance (P1-24-23)

… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Covington – Tax Collection Remittance (P1-24-24)

Determine whether the Town of Covington Town Tax Collector remitted all collections as required by New York State Town Law Town Law

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … whether the Town of Middlebury Town Tax Collector remitted all collections as required by New York State Town Law Town …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

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