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Clymer Central School District – Payroll (2023M-168)
… pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total of $4,792 for … not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Upper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… report – pdf] Audit Objective Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services … Determine whether Greater Southern Tier GST Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… Audit Objective Determine whether North Collins Central School District (District) officials maintained a complete … audit north collins school information technology equipment inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Homer – Non-Payroll Disbursements (2023M-63)
… adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling … controls relating to non-payroll disbursements. As a result, checks and balances over the powers and duties of the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Marathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the … Ballston Lake Fire District Length of Service Awards Program Service Credit 2016M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditNyack Parking Authority – Parking Ticket Operations (2020M-94)
… [read complete report - pdf] Audit Objective Determine whether the Village … notices and collections and oversee and monitor parking ticket operations and enforce fines. Establish a benchmark …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and capital plans. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… deposits them timely. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of Preston - Financial Management (2018M-81)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Sidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of Plymouth – Employee Benefits (2023M-176)
… accurately recorded Highway Department (department) leave and properly paid separation payments. Key Findings … paid for holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that accruals are … accurately recorded Highway Department department leave and properly paid separation payments …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71West Babylon Union Free School District – Claims Audit (2024M-62)
… were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Orange Lake Fire District – Budgeting Practices (2015M-146)
… completed financial activity with the current year’s modified budget and the upcoming year’s preliminary budget. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
North Patchogue Fire District Fuel Inventory and Cash Disbursements 2015M81
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m