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Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… entries were made 70 days after the transaction took place. 60 percent of journal entries were recorded and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware of …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not develop and implement procedures for periodic price accuracy testing; testing conducted by the Department … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Cuddebackville Fire District – Board Oversight (2024M-94)

… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

City of Salamanca – Employee Benefits (2023M-96)

… because the City Common Council (Council) and Board of Public Utilities (BPU) Commissioners did not provide the …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Real Property Tax Exemptions Administration (2017-MR-4)

… examined the administration of the Agricultural, Persons 65 Years of Age or Older (Senior Citizens) and Veterans exemptions in 10 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … fund. The audit identified that no training was provided to the central treasurer or faculty advisors outlining their … more of the following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… The Town of Hempstead Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)

… perform environmental remediation and rehabilitate vacant homes for affordable owner-occupied use. The Land Bank funds … disbursements or profits from the sale of rehabilitated homes. There is no formal process to ensure a thorough and … and monitoring profits from the sale of rehabilitated homes. Review individual cash disbursements. Ensure that a …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance

Village of Painted Post – Board Oversight (2017M-92)

… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Elwood Union Free School District – Electronic Transfers (2014M-133)

… the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five elected members. The … each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic transfers. If one …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Village of Ilion – Information Technology (2015M-34)

… of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … the fiscal year ending May 31, 2014, the amount increased to $560,359. The Board did not adopt budgets which contained …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… was established as a centrally located food distribution center serving Cayuga, Cortland, Madison, Oneida, Onondaga, … Findings The Director did not verify the accuracy of work hours the Accounts Manager reported to the Authority’s … payrolls to ensure that payments are based on actual hours or days worked and Board-authorized pay rates and …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Village of Richmondville – Disbursements (2012M-178)

… audit. There is a lack of segregation of duties within the payroll and disbursement processes and only limited oversight … and Second Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside of the payroll process verifies that all employees are paid at …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

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