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Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left Village … erroneously reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… whether Ulster Board of Cooperative Educational Services (BOCES) officials adequately managed and monitored network … prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network … prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Seneca Falls - Town Hall Capital Project (2018M-220)
Determine whether the Board provided adequate oversight and management of the Town hall capital project
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Madison County - Claims Audit and Payment Process (2019M-142)
… computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain … sufficient detail and supporting documentation prior to approval. Ensure the Treasurer controls her signature when …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Shelter 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-23Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… – pdf] Audit Objective Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition … to which it was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling … Determine whether Northeastern Clinton Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingGreenville Fire District #1 – Board Oversight (2014M-376)
… of our audit was to examine internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Castile – Tax Collection Remittance (P1-24-23)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, … Board nor the membership reviews and approves claims prior to payment. The Board has not adopted a code of ethics as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andApalachin Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … general fund budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have … of State Comptroller. The Board does authorize each claim for payment and indicates their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s … has been established by the Village of Northville to operate youth development activities for children residing … Bank statements and reconciliations were not provided to the Commissioners to enable a proper review of financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Village of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Tonawanda – Recreation Fees (2017M-133)
… for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Cleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401