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Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Elmsford Union Free School District – IT Asset Management (S9-22-9)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Manhasset Union Free School District – Separation Payments (2016M-150)
… and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement … recovery as appropriate; review underpayments for vacation payouts identified in this report and take necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Town of Cobleskill – Budgeting (2023M-138)
… revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling … revenues by an average of $112,000 (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Washingtonville Central School District – Reserve Funds (2014M-45)
Washingtonville Central School District Reserve Funds 2014M45
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… tested, officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentChestertown Fire District – Claims Processing (2016M-387)
… claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Chester in Warren County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Barton – Financial Planning (2015M-52)
… Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … plan for the future by establishing adequate budgets and setting long-term plans. The Board also did not establish … Review sufficient historical trends of actual revenues and expenditures when determining amounts to be budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Humphrey – Financial Management (2013M-116)
… The Town of Humphrey is located in Cattaraugus County and has a population of approximately 700 residents. The … funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway fund budgets and found that overall, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is … Town Board. The Town Clerk is an elected position, and the Clerk also collects Town and County property taxes. Key Findings The Clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of North East – Internal Controls Over Information Technology (2013M-31)
… The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board is comprised of four Board members and the Supervisor. The Town’s budget for the 2012 fiscal … agreement with one of the Town’s IT service providers and cannot be assured the Town is receiving IT services that …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of approximately 20 active members and is governed by an elected four-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationVillage of Endicott – Budget Review (B4-16-7)
… in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Unified Court System Bulletin No. UCS-211
… to SD and a Payroll Status of Active (A), Leave With Pay (P) or Leave of Absence (L) on or after the Effective Date … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… [read complete report - pdf] Audit Objective Determine whether the Board and … from $12.4 million to $16.6 million (35 percent) for the period. The District’s year-end unrestricted fund … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unrestricted fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementGermantown Central School District – Payroll (2023M-3)
… complete report – pdf] Audit Objective Determine whether Germantown Central School District (District) officials … audit germantown school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Lake Placid Central School District – Investment Program (2023M-94)
… report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials developed … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94