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Village of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …
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)
… maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and … did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor … paid additional costs of $51,400 to have the accounting records created, the annual financial report (AFR) for 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and appropriately used. … lack of written policies and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andEast Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an … are conducted at the frequency indicated in the District’s fixed asset inventory policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State 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-taxVillage 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-349Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located food distribution center serving Cayuga, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Cortlandville – Fuel Purchases (2012M-171)
… 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five … $184,850. Key Finding Town officials made fuel purchases in excess of the bidding threshold without obtaining …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171State Comptroller DiNapoli Releases Municipal Audits
… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … or provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. The board did … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … Family Services (OCFS) or the New York City Administration for Children’s Services (ACS). To accomplish our objective, … Department processed 29,102 personal income tax returns for tax year 2015 that contained potentially inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditVillage of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
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)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five elected members. The … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Hamburg - Finance Office (2023M-109)
… purchases were supported and for proper Town purposes. As a result, the former Director of Finance (former Director) … credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Beacon City School District – Claims Auditing (2016M-20)
… of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million … auditor. The Board did not provide purchasing policies for the claims auditor to use as guidance when auditing the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Long Lake Central School District – Payroll (2016M-90)
… is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Agencies Bulletin No. 2158
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. Note: Changes made to the agency return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Ocean Beach – Credit Card Usage (2022M-206)
… employees appropriately used Village credit cards. As a result, employees made questionable purchases on the … Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues they raised in their response. … Determine whether the Village of Ocean …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206