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City of Salamanca – Employee Benefits (2023M-96)

… payments were properly authorized, adequately supported and accurately calculated. Key Findings  Separation payments … or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

State Agencies Bulletin No. 2158

… OSC Actions: OSC will update PayServ with the agency name and address provided. Agency Actions: Agencies must … the correct address  prior to November 17, 2023 .  Changes to the agency name field must be within the … correct agency name/return address in the email.  Note:  Changes made to the agency return address for Form W-2 also …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-tax

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… audit was to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, … policies and procedures for the extra-classroom activity fund. The audit identified that no training was … following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when needed to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Village 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-92

Elwood Union Free School District – Electronic Transfers (2014M-133)

… 2012 through August 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, … Elwood Union Free School District Electronic Transfers 2014M133 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… 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-59

Village of Ocean Beach – Credit Card Usage (2022M-206)

… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Rondout Valley Central School District – Fixed Assets (2023M-36)

… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Town 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 …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Newark Valley Central School District – Procurement (2022M-60)

… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)

… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance

XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures

… offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does exist, OSC will redirect the appropriate payment amount to the other entity. This section provides guidance to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account

Gilbertsville-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, … combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the inventory list. The Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… District’s (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 … 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-and

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

State Comptroller DiNapoli Releases Municipal Audits

… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … 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-audits

Introduction – Travel and Conference Expense Management

… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… monthly financial reports to the Board that include balance sheet account balances and detailed year-to-date …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182