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Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan.  Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Rye City School District – Payroll (2024M-2)

… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures.  Paid six employees $2,097 in overtime wages without proper supporting documentation to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… invoice or receipt and a documented School purpose.  In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… to show the results of the Department’s investigation.  In addition, the Director did not develop and implement … standards.  Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

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

… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …

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

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

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

… not properly account for and monitor all of the District’s fixed assets. As a result, there is an increased risk fixed … combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf … on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …

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

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

… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted:  … $6,800 included leave balances that were not authorized to be paid at separation. This included $3,400 paid to one … Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment …

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

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings  The Supervisor did … the Supervisor provided financial records and reports to the Board that contained significant errors and the Board lacked reliable information to manage the Town’s financial operations. We determined …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  … December 2022.  The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Cuddebackville Fire District – Board Oversight (2024M-94)

… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… wheelchairs in the courtroom seating area and at least one accessible restroom. 25 components at the Kenilworth Library, such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. 22 components at the Town Hall, such as accessible ramps with handrails at the proper height and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that … recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … of Fire Commissioners, also has a fire protection contract with the Town of Fenner. The District’s general fund budget …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Opinion 97-17

… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …

https://www.osc.ny.gov/legal-opinions/opinion-97-17

Industrial Development Agency Board Governance (2017-MS-1)

… complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): Auburn [pdf] , Bethlehem [pdf] , Erie [pdf] , Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit was to determine whether …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1

City of Lockport – Budget Review (B23-1-7)

… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … one new ambulance each year for three years but they have not yet developed a written capital plan for purchasing … and expected revenue models. However, City officials do not have historical ambulance services data to use to …

https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7

State Agencies Bulletin No. 2012

… ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal … out period, ensure the employee’s Direct Deposit Table in PayServ is updated immediately. Agencies must continue to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns

II.3.D Evaluation – II. New York State Financial Accounting

… information about the budgetary (cash) basis reports can be found on OSC’s website at: … their plans. The information from the management reports can be used to evaluate performance and the accuracy of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation

DiNapoli Releases October State Cash Report

… 31, which was $32.6 million lower than last year. Debt service totaled $1.7 billion and was $358.6 million lower … Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-report