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Town of New Lisbon – Financial Oversight (2013M-12)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Franklin County Probation Department – Restitution Payments (S9-20-13)

… report - pdf] Audit Objective Determine whether the Franklin County (County) Probation Department (Department) officials … they will take corrective action. … Determine whether the Franklin County County Probation Department Department …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… - pdf ] Audit Objective Determine whether the Chenango County (County) Probation Department (Department) officials enforced restitution … to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Town of North East – Internal Controls Over Information Technology (2013M-31)

… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board … $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT service …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… - pdf ] Audit Objective Determine whether the Saratoga County (County) Probation Department (Department) officials enforced restitution … and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… - pdf ] Audit Objective Determine whether the Rensselaer County (County) Probation Department (Department) officials enforced restitution … to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Town of Groveland – Fiscal Oversight (2014M-285)

… The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … Key Recommendations Ensure that contractual agreements for accounting services contain detailed information outlining …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Reporting Workers' Compensation Benefits – Legacy Reporting

… Workers’ compensation benefits can be paid to your employees in three … paid those benefits determines how you report their salary and service to us: All payments made directly to the member … Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… disbursements totaling $24,875 were improperly authorized. Ten disbursements totaling $18,974 were approved after payment was made, six disbursements totaling $4,530 lacked a payment …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Village of Unadilla – Procurement (2022M-182)

… competition for these services at reasonable intervals, such as every three to five years. Village officials … generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

State Agencies Bulletin No. 2241

The purpose of this bulletin is to notify agencies of an automatic dues increase

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Sodus Central School District – Software Management (2022M-64)

… software from being installed on District computers. As a result, we found: All 39 network user accounts that we … and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight unauthorized … software applications on 17 different computers. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not … 18 invoices and found District records support that the District may have been overbilled for 2,518 gallons … periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

Determine whether the Board of Commissioners Board and Executive Director Director provided adequate oversight of Binghamton Housing Authority Authority financial operations

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Village of Hancock – Insurance Withholdings (2022M-108)

… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Orleans County – Court and Trust Funds (2014M-043)

… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043