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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New York State Education Department (SED) for … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Homer – Non-Payroll Disbursements (2023M-63)
… adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling $79,806, and the Town has an increased risk … but indicated they will take corrective action. Appendix B includes our comment on issues raised in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Clarendon Fire Company – Financial Activities (2023M-50)
… $86,208, were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, recorded, or reported. The Treasurer paid credit card bills late . As a result, the Company incurred …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of … is approximately $2.3 million. Key Findings The Board has not adopted written policies and procedures for ambulance …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… complete report – pdf] Audit Objective Determine whether North Collins Central School District (District) officials … audit north collins school information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentMexico Academy Central School District – Procurement (2023M-75)
… services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Sodus Central School District – Software Management (2022M-64)
… (District) officials ensured only appropriate, necessary and authorized software was installed on District computers. … adequate controls to prevent inappropriate, unnecessary and unauthorized software from being installed on District … percent) were listed on the District’s software inventory and 27 (20 percent) were unneeded or did not have a specific …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Baldwinsville Central School District – Fuel Inventory (2022M-106)
… officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for … and periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school operations including the financial operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Village of Hancock – Insurance Withholdings (2022M-108)
… officials ensured insurance premium contributions were accurately calculated and collected. Key Findings … did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the Clerk-Treasurer (Clerk) …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Tier 6 Defined Contribution Plan Option
… if: They are not represented by a union and Their salary at the time they are hired is at least $75,000. …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionChestertown Fire District – Claims Processing (2016M-387)
… of the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… adequate documentation to support all financial activity or prepare monthly bank reconciliations. Key Recommendations … include segregating the Treasurer’s duties, if practical, or implementing compensating controls. Maintain complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andOrleans County – Court and Trust Funds (2014M-043)
… and reported and that Court moneys are safeguarded for the period January 1, 2011 through January 1, 2014. … to the court and then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the … provide a system of internal controls to account for and safeguard these funds. Key Findings The records …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services … officials could consider taking additional steps to increase physical accessibility at selected Village … assess the feasibility of taking additional steps to increase physical accessibility for the 83 components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Overtime Compensation – Enhanced Reporting
… half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public … pay; and Straight pay for holidays. *Not all holiday premium pay is considered overtime. It is only considered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components (components) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… report – pdf] Audit Objective Assess whether the City of Long Beach (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 500 applicable physical accessibility components … access aisles, a main entrance with at least 18 inches of maneuvering clearance on the latch side of the door and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36