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Brookfield Central School District – Financial Condition (2014M-48)

… 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison … Town of Columbus in Chenango County. The District, which is governed by a five-member Board of Education, operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… Adequately monitor fundraising activities. Request or receive any periodic and annual financial reports. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… York State General Municipal Law Article 18 as they relate to conflicts of interest. Improve oversight of the Clerk’s …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … of real property taxes levied each year. For access to state and local government spending and more than 50,000 …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1

Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)

… Purpose of Audit The purpose of our audit was to determine whether Authority officials procured goods and … IT control weaknesses were communicated confidentially to Authority officials. Key Recommendations Ensure that all …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans

… Under this plan, you will receive additional benefits for service over 20 years if your employer adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these … If your employer chooses to adopt the benefits for a limited period of time, and you enter employment after the …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b

Portville Central School District – Financial Condition (2013M-384)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally established limits and that residents were not taxed more than necessary. The balances of four reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… District (District) officials accurately paid tuition for foster care students enrolled at other school districts. … Findings District officials did not accurately pay tuition for foster care students enrolled care students enrolled at … foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… purpose of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July … did not appropriately establish and maintain reserve funds. Extra-classroom activity club officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Town of Stephentown – Records and Reports (2012M-209)

… of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board consists of …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209

Copiague Fire District – Credit Card Purchases (2019M-98)

… $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… and for appropriate purposes. However, claims were not always properly audited and approved before payment. … totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Albany Water Board – Software Management (2020M-159)

… Technology (IT) Department disable the application store on mobile devices. Perform an inventory of applications …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

Town of Stanford – Financial Management (2021M-130)

… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Town of Freedom – Financial Management (2021M-191)

… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … during the past three years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Village of Brookville – Board Oversight (2015M-45)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Accounts Payable Advisory No. 22

… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information.  This facilitates public accountability and provides useful information to contracting agencies and potential future bidders. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, … and approves claims prior to payment. The Board has not adopted a code of ethics as required per statute. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and

Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)

… in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (2010-S-60). Background Our initial … that these practices cost Metro-North $991,208 in overtime and $216,128 n regular pay, and enriched certain staff and …

https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-follow