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Town of Byron – Procurement (2024M-11)
Determine whether the Town of Byron Town officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
audit boces erie 1 parttime temporary employee payroll
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollVillage of Stamford – Claims Audit (2022M-197)
… included food and alcohol purchases. One claim totaling $700 did not have an itemized receipt and did not follow …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… documentation and were for Association purposes. As a result, the Association had a significant risk that … Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: Adopt adequate bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… and view personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Tompkins Fire District – Board Oversight (2023M-33)
town tomplkins fire district audit board oversight
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Chatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Saratoga Springs City School District – Procurement (2023M-25)
… (43 percent) totaling $471,156. Safeguard the purchasing agent’s electronic signature. Key Recommendations Comply with … pricing and purchase decisions. Ensure that the purchasing agent maintains custody of his electronic signature and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… (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, … policy. Key Recommendations Ensure the claims auditor and deputy claims auditor meet eligibility for appointment. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Hewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Rensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department … Department did not establish adequate controls to ensure collections were properly accounted for and remitted to Finance for deposit. Procedures were not sufficient to ensure …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… established by the administrative manual regarding payroll including hiring, salary and benefits for new and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General … during the audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Cambria – Capital Projects Financing (2017M-161)
… is governed by an elected five-member Town Board, provides services including highway maintenance, snow removal, water … a $200,000 BAN to finance project costs for a town park comfort station and deposited the proceeds into the general … only when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Thousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three … relationships pertaining to vendors that already do business with the District. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence … Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 million. Key Findings The … (POS) system that she did not need to fulfill her job responsibilities. Key Recommendations Adopt detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152State Agencies Bulletin No. 2368.1
… OSC may recoup from employees’ wages the amount owed for an overpayment of unemployment insurance benefits … New deduction code 509, Unemployment Insurance, is used for recoupment of overpaid unemployment insurance benefits … insurance benefits, a one-time payroll deduction for the flat amount of the overpayment may be applied. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-and