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Town of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59City of Johnstown – Financial Management (2020M-134)
… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… buyouts may have saved taxpayers approximately $100,066 during our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been … about the intent of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89DeRuyter Central School District - Information Technology (2019M-175)
… District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and the student information system software … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive … payments we reviewed that total $66,169 were inappropriate or inaccurate. Key Recommendations Ensure all contract …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCopiague Fire District – Credit Card Purchases (2019M-98)
… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98New Hartford Central School District – Payroll (2021M-149)
… ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured the District accurately … action. … Determine whether New Hartford Central School District District officials ensured the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149City of Lackawanna – Garbage Collection Fees (2021M-206)
… our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes our comment to an issue raised in the City’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Days Worked – Enhanced Reporting
… the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… students. We reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even though the District's records did not support the students' eligibility to receive … should maintain and refer to annual textbook inventory records prior to filling textbook orders or ordering new …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolIslip Fire District – Disbursements (2020M-9)
… policies. Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District … did not have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Join Our Team as a Local Government Auditor
… Community Auditors in the Division of Local Government and School Accountability (LGSA) help Comptroller DiNapoli … monitor the fiscal status of local governments and school districts to alert officials of potential problems. … offer on-site services and support to local governments, school districts and fire districts. Collect and track …
https://www.osc.ny.gov/jobs/lgsaOpinion 88-68
… Mount Vernon, has held that an application for a building permit and subsequent issuance thereof constitutes a … a plat, exemption from a plat or official map, license or permit must state the name, residence and the nature and … disqualified himself from voting to grant a construction permit to a subsidiary of a client of the advertising agency …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Garden City Union Free School District – IT Asset Management (2023M-161)
… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164II.4 Overview – II. New York State Financial Accounting
… Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are … Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Summit – Town Clerk (2024M-51)
… Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days … exceed $250. Did not remit in a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies … with Town Law Section 27 which required the Clerk to remit fees collected on or before the 15th of the month …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset … 44 capital assets totaling approximately $26,000 did not have the individual who was assigned custody of the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory