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Rye City School District – Payroll (2024M-2)
… properly approved and monitored, District officials did not properly budget, record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, … recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Ilion – Information Technology (2015M-34)
Village of Ilion Information Technology 2015M34
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… adequate budgets. Key Findings The former Supervisor did not maintain timely, complete and accurate accounting records … and disbursements totaling more than $6.4 million were not recorded, and bank reconciliations were not completed. Monthly financial reports were not provided to …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… water system, as indicated by the master meter readings, with the water billed to the Village’s customers. Key … for periodically reconciling the amount of water produced with the amount billed. … Village of Coxsackie Financial …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Agencies Bulletin No. 887
… with employees. Please utilize your agency Intranet site or other electronic distribution method for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tablesVillage of Painted Post – Board Oversight (2017M-92)
… Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 … to conduct the audit. … 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-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… more than $810,000 in unauthorized payments. The Board has not established a thorough claims audit process and … duties of Treasurer between them. District officials have not established sufficient controls over the procurement of …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, … of Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation … million since 2014. Key Findings Land Bank officials do not adequately monitor aspects of performance such as the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceState Agencies Bulletin No. 1946
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … corrections prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to the … Email requests should indicate " Agency Return Address " in the Subject line, the five (5) digit Department ID , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxComptroller DiNapoli Releases Municipal Audits
… example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … or record of hours worked. Village of Greenwich – Justice Court Operations (Washington County) Internal controls over … For the audit period, the village could not account for 34 percent of the water produced. … New York State …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 … with combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over … the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider. Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were inappropriately paid prior to Board audit. There is a lack of segregation of duties within the payroll and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55College at Brockport – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … rules and regulations. This employee was an athletic coach who was responsible for team travel expenses associated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesTown of Cortlandville – Fuel Purchases (2012M-171)
… bids. This happened because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy … However, although the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid the lowest price compared to available State and County contract prices. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… use of competitive methods, such as using a request for proposal process, when obtaining professional services. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is governed by … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… $83,000 of Village funds prior to detection. The Board has not established written financial policies and procedures to … duties without oversight. The Board and Mayor did not ensure that the necessary supporting documentation was … claims were for valid Village purposes. The Treasurer did not keep complete and accurate financial reports, perform …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349