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Town of Carroll – Town Clerk (2022M-20)
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… accounts by the housing assistant supervisor and the account clerk. Key Recommendations Establish written policies …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected … Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Tier 6 Defined Contribution Plan Option
… the plan administrator at 518-320-1430. (Rev. 7/18) … Tier 6 Benefit Information Some employees of NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation verifying the … authorized credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded … of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were not … 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined contributions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWading River Fire District – Gasoline Credit Cards (2017M-5)
… to use the gasoline credit cards, when and how they can use the cards and what documentation is required. Limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… The Board did not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement … services. As a result, officials did not seek competition for six professional service providers receiving payments … decisions to the Library’s Committee and by ensuring funds were properly invested. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Mount Pleasant – Financial Condition (2013M-303)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 … include defining reasonable amounts of unexpended surplus funds that the Town should maintain. Appropriate only …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions … exemptions. Maintain documentation to support eligibility for all granted exemptions. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of North East – Internal Controls Over Information Technology (2013M-31)
… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Copiague Fire District – Procurement (2020M-114)
… conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… are struggling to make ends meet during these difficult times. It is disgraceful that Ms. Hand allegedly stole from … Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialOverview – Legacy Reporting
… forward employee contributions, loan payments and payments for service credit purchases (arrears). Employers using the … do not report contractors or consultants working for you. (To determine whether someone is an employee or a … the seventh day of the month following the report period. For example, the December report is due in our office by …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background … of School Operations. The School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. … Require that bank and cash receipts reconciliations for School meal and field study collections be performed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61