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Hunter-Tannersville Central School District - School District Website (S9-19-33)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases School District Audits
… did not always seek competition for professional services. Cherry Valley-Springfield Central School District – Financial …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… complete report - pdf ] Audit Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home …
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)
… report - pdf ] Audit Objective Determine whether the Orange County (County) Probation Department (Department) … Determine whether the Orange County County Probation Department Department …
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)
… report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured … Determine whether New Hartford Central School District District officials ensured …
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)
… report - pdf ] Audit Objective Determine whether the Wyoming County (County) Probation Department (Department) … Determine whether the Wyoming County County Probation Department Department …
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)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
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)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
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)
… purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, … of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners with a … owners under its local law establishing a tax relief rebate program without a special act from the State …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The Board does not receive all the …
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
… you must first establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) … Tiers 2 through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title … even if you only have part-time employees in that title or the title is vacant. You may establish different SWDs for …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayViolating the Terms of a DRO – Divorce and Your Benefits
… member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. … Problems can occur when a DRO is not on file at the time of a member’s retirement. If the member elects an …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTown of Byron – Procurement (2024M-11)
… audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
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)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
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)
… annual audits were completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As …
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)
… who used the credit cards or what District vehicle or equipment was fueled. Officials did not confirm the District … diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the …
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)
… Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, recorded, … Determine whether the Village of Bemus Point Village ClerkTreasurer properly deposited recorded …
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)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
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)
… – pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education (Board) … Determine whether the Liberty Central School DistrictDistrict Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73