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Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… employees that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO … did not demonstrate appropriate “tone at the top,” which is essential to establish strong internal controls. Key …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeOrange County Probation Department – Restitution Payments (S9-20-1)
… make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected … $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling $72,431 were properly … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1New Hartford Central School District – Payroll (2021M-149)
… found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board authorizations. However, there are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Putnam County Probation Department – Restitution Payments (S9-20-2)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Pompey Hill Fire District – Financial Management (2021M-136)
… whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and … were not filed timely and the required independent audit of the financial statements was not conducted. We also found: … to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… legislation and without clarifying eligibility and the application process. Review and approve all claims for …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Establishing the Standard Work Day – Legacy Reporting
… Before you can calculate days worked for an employee, you must first establish, by board … Work Day Resolution for Employees form (RS2418) . ( Here is an example .) SWDs can be as few as six hours per day (for … only have part-time employees in that title or the title is vacant. You may establish different SWDs for different …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayViolating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific pension payment option and name the ex-spouse as beneficiary, … discretion , may change the option election or designation to comply with the pre-existing order or agreement (RSSL …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTown of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into … budget for the replacement of highway equipment and there is an increased risk of equipment loss and misuse. Retain …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Afton – Claims Auditing and Disbursements (2023M-177)
… $1,500 for the Village’s accounting software, paid with her personal credit card. The Village should not … to Village residents. Village officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … no independent verification that funds have been accounted for and transparency was diminished. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Windsor Central School District – Fuel Controls (2022M-133)
… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Village of Bemus Point – Clerk-Treasurer (2022M-38)
… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … records as required. Village officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs exceeded revenues by …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… pieces of required information was incorrect or missing from BOCES’ capital asset records. Examples of the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital