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Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and … effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and … Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board and …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… properly account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform … each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Tier 6 Defined Contribution Plan Option

… contribution plan must file an election during their first 30 days of employment. You must continue to inform your new …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Chestertown Fire District – Claims Processing (2016M-387)

… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected … audit of each claim by comparing the claim as listed on the abstract against available supporting documentation. … are supported by adequate documentation and included on the abstract prior to authorizing payment. Ensure that the …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bayport Fire District – Credit Card Use (2016M-394)

… 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate from the Town … Adopt a credit card policy that identifies each authorized user and the authorized credit limits. Ensure that credit card accounts do …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without authorization and …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Village of Islandia – Information Technology (2021M-100)

… its acceptable computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness purposes. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

East Islip Union Free School District - Financial Condition Management (2020M-24)

… officials provided adequate oversight and management of the District’s budget and financial condition. Key … due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

Cincinnatus Central School District – Procurement (2021M-111)

… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

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

… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … Town of New Lisbon Financial Oversight 2013M12 …

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)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … order or disburse victim restitution payments promptly and appropriately. As a result, some victims are not …

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)

… As a result, some victims are not receiving payments to which they are entitled or are experiencing significant … did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 20 … followed up on. Officials did not make reasonable efforts to locate victims. In addition, officials did not make …

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)

… 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population of … Town of North East Internal Controls Over Information Technology 2013M31 …

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)

… checks totaling $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …

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)

… checks totaling $27,935 were not properly followed up on. Officials did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

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)

… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period January 1, … The purpose of our audit was to examine the oversight and management of …

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

Reporting Workers' Compensation Benefits – Legacy Reporting

… can be paid to your employees in three different ways. How your employees are paid those benefits determines how you report their salary and service to us: All payments … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …

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