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South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTier 6 Defined Contribution Plan Option
… 30 days of employment. You must continue to inform your new employees of their right to join the Retirement System. … is the result of a 2012 amendment to Section 390 of the New York State Education Law. It is administered by the State University of New York (SUNY). For further information on the defined …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionChestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, … the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected … approximately $442,000. Key Findings The Board does not perform a deliberate audit of each claim by comparing the …
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)
… 1, 2015 through July 31, 2016. Background The Bayport Fire District is a district corporation of the State, … of Islip in Suffolk County. The District, which provides fire protection and emergency services to approximately 8,900 … residents, is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …
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)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andFonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Saratoga County Probation Department – Restitution Payments (S9-20-12)
… 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-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… 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-s9-20-5Lynbrook Union Free School District – Purchasing (2022M-17)
… ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. … purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As … of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved seven purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Urbana – Access Controls (2022M-4)
… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive … comprehensive written information technology (IT) policies and procedures addressing areas key to securing user access …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Groveland – Fiscal Oversight (2014M-285)
… oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Reporting Workers' Compensation Benefits – Legacy Reporting
… days worked. Full salary paid by employer while the member is on workers’ compensation: All Tiers — Report full salary … Salary and service should not be adjusted if an employer is later reimbursed by workers’ compensation. If you have any …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsManorville Fire District – Board Oversight and Fuel (2016M-411)
… Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and … did not maintain complete and accurate fuel inventory records. District officials did not adequately monitor … is periodically measured and that adequate fuel inventory records are maintained. Enforce the Board’s adopted policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board was unaware that the 2019 … levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … and procedures are clearly communicated to all employees who travel on official business. The individual traveler, whether a rank-and-file employee, an officer, or a member of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleNyack Parking Authority – Parking Ticket Operations (2020M-94)
… Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority officials did not effectively pursue and …
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)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $891,816 for the general, highway and water funds. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and