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Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… use and record leave and the payment of unused leave upon leaving Village employment. Pursue collection of any …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Minetto – Information Technology (2022M-9)
… [read complete final report - pdf] Audit Objective Determine whether Town of … and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an appointed five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesPutnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the IT system for three employees whose job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing … not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Mid-Hudson Library System – Procurement (2016M-261)
… not verify that a vendor's quote is in agreement with the State contract prior to ordering. The Library System's … the Library System's procurement procedure to verify State contract pricing when purchases are made using State contract on behalf of member public libraries. Modify the Library …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … exceeds the policy’s overnight cash level. Access rights to the housing software and accounting system are not … of the process. Update the overnight cash level policy to clearly define the maximum amount to be held before …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Shelter Island Union Free School District - Fund Balance (2020M-23)
… complete report - pdf] Audit Objective Determine whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from … Determine whether the Board appropriately managed the Districts fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Plainville Fire District – Board Oversight (2021M-91)
… resolution that allowed the District Treasurer (Treasurer) to pay all recurring expenditures without the Board’s prior … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … each year, as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Pharsalia – Board Oversight (2018M-59)
… the Government and Public Corruption. In June 2021, he pled guilty to Grand Larceny in the Second Degree, as a crime of Public Corruption. He was ordered to pay $240,000 in restitution, of which he has already paid $125,000. In September 2021, he was …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationSodus Central School District – Software Management (2022M-64)
… the accounts’ users to install software on their computers without authorization. Of 134 software applications that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Hancock – Insurance Withholdings (2022M-108)
… Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … Village Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… foster care students. Key Recommendations Monitor the work of the Business Manager and employees who process … calculated and issued. Consult with the District’s legal counsel to determine the District’s appropriate course …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingTown of Castile – Tax Collection Remittance (P1-24-23)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23