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Town of Saugerties – Justice Court Operations (2015M-47)

… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Village of Monticello – Records and Reports (2020M-104)

… bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

State Agencies Bulletin No. 147

… Employees who are members of the New York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees … earnings code was established to report fee earnings plus retirement service credit. When this code is used, the number …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-credit

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… audit was to examine the Library’s internal controls over donations and circulation desk cash receipts for the period … maintained a detailed accounting of the cash received from donations. The Librarian did not always remit fees timely to …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Town of Duanesburg – Financial Records and Reports (2020M-116)

… maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

Acceptable Time and Attendance Systems – Legacy Reporting

… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems

Village of Arkport - Information Technology (2019M-203)

… sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Town of Hounsfield - Claims Auditing (2019M-215)

… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Liverpool Central School District – Information Technology Assets (2020M-59)

… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets … them to inventory records, and review software installed on District computers. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Village of Maybrook – Financial Condition (2020M-54)

… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Town of Hebron – Fiscal Oversight (2015M-59)

… Purpose of Audit The purpose of our audit was to review the Town’s … not audit the financial records of some Town officers and employees. Key Recommendations Provide the Board with …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Alfred-Almond Central School District - Financial Management (2019M-131)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Town of Shawangunk - Sewer District Charges (2018M-122)

… the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer … $1.4 million. The District had an excessive fund balance of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Genesee Valley Central School District - Financial Management (2019M-231)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Kings Park Central School District – Fuel Inventory (2015M-282)

… a policy for fuel inventory accountability and there were no written procedures to provide guidance to employees. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282

Green Tech High Charter School – Resident Tuition Billing (2015M-2)

… of Audit The purpose of our audit was to examine the resident school district tuition billing processes for the … School provides education to approximately 390 students. Resident district tuition billings for 2013-14 totaled …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2

State Agencies Bulletin No. 274

… to or exceeds the amount to be refunded. Processing Dates In order to efficiently manage the processing of AC-230 … received after these deadlines may not be reflected in the 2001 W-2s. Accordingly, agencies will be responsible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230s

Village of Medina – Ambulance Service Billings (2014M-326)

… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period … is approximately $5 million. Key Findings The Board did not adequately monitor ambulance billings and amounts collected and did not have sufficient procedures in place to enforce unpaid …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326