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Village of Menands - Justice Court Operations (2019M-185)
… of 720 fine and fee receipts totaling $31,056 within 72 hours. Prepare monthly accountability reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 … Key Recommendations Ensure all deposits are made within 72 hours of collection. Prepare accountability reports and bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Westfield - Real Property Acquisition (2019M-119)
… the purchase of property for historical preservation is legally allowed, Town officials did not use a thorough … Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the Clerk’s records, as required. Key Recommendations … and in a timely manner. Perform an adequate annual audit of, or retain an independent public accountant to audit, the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsPocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… more than $60,000 in restitution payments to crime victims. Key Recommendations Review and update policies and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees Employees who are Tier 5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesState Agencies Bulletin No. 259
… and/or cancel the deduction. Agency Actions No action is necessary unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District … announced his office completed audits of the Avoca Central School District Fire Island Union Free School District Rome …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … the Supervisor provides adequate monthly financial reports to the Board, that all bank reconciliations are prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Copiague Fire District– Mechanic Shop Operations (2021M-93)
… The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees … or whether the cost of the parts were recovered from the vehicle owners. Key Recommendations Establish policies, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with … the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Rockville Centre Union Free School District – Information Technology (2023M-140)
… resources and data management state that personal use is prohibited. As a result, the likelihood that a user’s … compromise data confidentiality, integrity or availability is increased. Fifteen network users (41 percent) did not have … on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor network users’ …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … Town Supervisor and Town Board Board ensured cash assets in the Supervisors custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Miller Place Fire District – Credit Cards (2024M-58)
… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Gates 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-10City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… School District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings … not always ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also … certain employees did not receive separation payments and health insurance buyouts in accordance with contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and