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Town of Hamburg - Finance Office (2023M-109)
… Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town Board (Board) and Town officials did not ensure that credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96State Agencies Bulletin No. 2158
… OSC Actions: OSC will update PayServ with the agency name and address provided. Agency Actions: Agencies must verify … indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along … return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2023. OSC Actions: OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Central School District is located in Washington County and is governed by the Board of Education which comprises … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … 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)
… is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five … operates four schools with approximately 2,625 students and 375 employees. The District’s expenditures for the … to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse … 794 personal cash advances totaling approximately $334,900 and personal purchases totaling over $62,300 from April 2016 … receive written financial reports or review bank and investment statements and canceled check images. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs … Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District … generally agreed with our findings and indicated they plan to initiate corrective action. 1 District officials stated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate and distinct from the Town and is governed by an elected … District No 7 PostEmployment Payments Claims Processing and Professional Services 2014M198 …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingNewark Valley Central School District – Procurement (2022M-60)
… of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a … when procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… homes for affordable owner-occupied use. The Land Bank funds its operations primarily with grants, which have …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the … how to determine if OSC has redirected a payment. Process and Document Preparation: To determine if a voucher has been redirected, both Online and Bulkload Business Units should navigate to the payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountGilbertsville-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, … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The … is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget … The Board has not established written financial policies and procedures to safeguard assets, which allowed the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… (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. A lack of adequate oversight, … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello Joint Fire District – Fiscal Operations (2017M-80)
… of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the … January 1, 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of … and separate from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… The board did not adequately monitor fiscal operations and properly document disbursement approvals. The board also … as required. Although the treasurer’s financial records and reports that auditors reviewed were accurate, and financial transactions were appropriate and properly …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… of spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees even …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction