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Village of Tannersville – Water Department Operations (2016M-417)
… 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $206,494. Key Findings We found that the travel expenses for the four Office employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using filters to identify high-risk … we selected 37,900 refunds totaling almost $480 million for examination. Key Findings Of those transactions selected, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsBethpage Union Free School District – Leave Accruals (2015M-100)
… employment contracts and collective bargaining agreements for the period July 1, 2013 through November 30, 2014. … with more than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town 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 written shared service agreements for projects conducted with surrounding towns or maintain …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Brushton-Moira Central School District – Tuition Billing (2023M-158)
… District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … did not properly monitor non-payroll disbursements, which is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased risk that errors or inappropriate …
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-182Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 … Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton … with system administrator rights. … East Hampton Union Free School District Financial Software User Access 2016M340 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessSouth Kortright Central School District – Claims Audit (2023M-69)
… Education Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… City School District (District) officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key Findings District officials did not always procure goods and services according to policy requirements or maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Tompkins Fire District – Board Oversight (2023M-33)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Rensselaer County – County Bridge Maintenance (S9-13-6)
… 31, 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The County is … $312 million in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This Department includes a County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Windsor 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 … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the … of the Town of Shawangunk in Ulster County. The Company is governed by an elected five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesViolating the Terms of a DRO – Divorce and Your Benefits
… member failed to designate the ex-spouse as beneficiary for an available death benefit. Rev. 2/23 … NYSLRS pensions …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT … system. Key Recommendations Develop written procedures for managing network user accounts. Maintain complete, … user accounts maintained adequate inventory records for information technology IT equipment and developed an IT …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11