Search

Ogdensburg City School District – Payroll (2016M-250)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. … Ogdensburg City School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… Purpose of Audit The purpose of our audit was to determine if the District was effectively … Babylon Union Free School District is located in the Town of Babylon, Suffolk County and is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

DiNapoli Tracks State and City Spending Related to Asylum Seekers

… Thomas P. DiNapoli today launched a new online tool to monitor emergency spending related to assistance for asylum seekers by New York state and New … needs,” DiNapoli said. “My office has launched a new tool to provide transparency on this emergency spending and show …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekers

Sandy Creek Central School District – Reserve Management (2023M-43)

… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

Pearl River Union Free School District – Fixed Assets (2022M-126)

… percent of fixed assets reviewed totaling $546,527. This can be attributed to District officials not following …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Village of Brookville – Board Oversight (2015M-45)

… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Town of Marathon – Claims Audit Process (2022M-124)

… supporting documentation. Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Town of Groton – Long-Term Planning (2022M-113)

… repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers … and financial plans to replace highway capital assets in a timely manner. Consider funding reserves for the highway …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Town of Smyrna – Claims Audit Process (2022M-161)

… bidding requirements. Town officials may have saved $4,246 in fuel costs (9 percent) if they had used the New York State … requirements. Pass a resolution to authorize the payment in advance of the audit of claims for utility services. Town …

https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161

Town of Watertown Fire District – Procurement (2022M-155)

… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Truxton Fire District – Board Oversight (2022M-123)

… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… through September 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. It is governed by an elected five-member Town Board. Budgeted … employees. Determine if the position of cemetery official is compatible with that of the Supervisor. Establish written …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Clarence Fire District – Purchasing (2016M-297)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Newark Central School District – Employee Benefits (2024M-40)

… $16,230, which District officials paid after we brought it to their attention.  Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

II.2 New York State Accounting Policies – II. New York State Financial Accounting

… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies

Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)

… report – pdf] Audit Objective  Assess whether Town of Chili (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings  Of the 781 applicable physical accessibility components … at the proper height. Four components at the Department of Public Works (DPW) building, such as securely-attached …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33

SCAM ALERT

… member, retiree or beneficiary data being compromised. You can avoid the scam by accessing Retirement Online only …

https://www.osc.ny.gov/retirement/scam-alert

City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)

… report – pdf] Audit Objective  Assess whether City of Auburn (City) officials could take additional steps to … provided at selected City facilities. Key Findings  Of the 538 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31

Town of Pendleton – Capital Projects (2024M-72)

… unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72