Search
Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … on certain issues they raised in their responses. … town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Sweet Home Central School District – Financial Management (2022M-166)
… the Sweet Home Central School District’s (District) Board of Education (Board) and District officials properly managed … which was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund balance each year and real property taxes were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Meadow Union Free School – Overtime (2022M-118)
… officials properly approved, monitored and controlled the Facilities and Operations Department (Department) overtime. … to the State, for its share of the cost of the employees’ retirement benefits. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Ephratah – Accounting Records and Reports (2022M-138)
… complete report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … OSC issued an audit report 1 that included findings that the Town’s accounting records and reports were incomplete, …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138East Quogue Union Free School District – IT Asset Management (S9-22-8)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Ticonderoga Central School District – IT Asset Management (S9-22-23)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the detail necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22State Agencies Bulletin No. 813
… Purpose To inform agencies of the new error message that will not allow fixed amounts for tax … withheld. Note : You must specify a filing status and a number of withholding allowances on Form W-4. You cannot … information. Affected Transactions On the Federal, State and/or Local Tax Data page(s) in PayServ, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/813-new-error-message-federal-state-and-local-tax-data-pages-payservVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Portland – Water Operations (2017M-45)
… 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population of approximately … all but two water districts realized operating deficits in 2016. Key Recommendations Adopt written policies and procedures for periodically measuring the water loss in the water system, and investigate and correct the causes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Butternuts – Disbursements (2021M-62)
… the disbursement process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance … and approval. The Board also exceeded its authority under New York State General Municipal Law (GML) by allowing a … before payment. Key Recommendations Audit and approve all claims before payment, except as authorized by law. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129