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Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)

… established adequate internal controls over: The retiree health insurance contribution billing process. The … Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued … that comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover …

https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payroll

Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)

… corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. …

https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06

Newfield Central School District - Information Technology (2019M-181)

… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … the credit card and procurement policies. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1

Town of Union Vale - Payroll (2018M-31)

Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

Town of Esperance – Fund Balance (2016M-405)

… January 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes the Village of Esperance … Town of Esperance Fund Balance 2016M405 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405

Broadalbin Youth Commission - Financial Operations (2018M-19)

… the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village officials did not enter into a written …

https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees and all six elected officials), two employees or 14 percent of …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Village of Greene – Investment Program (2023M-112)

… developed a comprehensive investment program but did not effectively manage the program. During the 22-month audit … legally permissible investment options, the Village may have earned approximately $96,900, or $91,100 more than … Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… Key Recommendations Adopt policies and procedures on penalty assessment, delinquent notices and collections and …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Odessa-Montour Central School District – Financial Condition (2016M-71)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler … officials overestimated general fund appropriations when preparing and adopting budgets. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71

Schuyler County – Treasurer’s Office (2014M-186)

… AUD was not filed until October 16, 2013. Even after the CPA provided correcting entries and a financial statement, …

https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186

Controls Over Selected Expenditures

… of stolen items, and lost earnings. OVS receives State funding from the Criminal Justice Improvement Account … by the Victims of Crime Act of 1984. During the State fiscal year ended March 31, 2017, OVS awarded 223 … approach to verify and validate provider licenses on submitted FRE claims. Key Recommendation Implement a …

https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expenditures

Town of LaGrange – Selected Financial Activities (2013M-107)

… purpose of our audit was to examine potential cost savings and internal controls over the Town’s financial operations … The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is … by the Town Board which comprises the Town Supervisor and four Board members. The Town’s 2011 and 2012 budgeted …

https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107

Village of Endicott -- Budget Review (B17-4-7)

… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdf

Garden City Union Free School District – Overtime (2016M-382)

… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … $103.3 million. Key Finding District officials have not established a policy or written procedures to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382

City of Hudson - Payroll and Accrued Leave (2020-14)

… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Little Flower Union Free School District – Tuition (2015M-233)

… Purpose of Audit The purpose of our audit was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m