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Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York … County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are … and criteria for the State Comptroller's review of the terms and conditions of certain municipal and public …
https://www.osc.ny.gov/debt/approvalsWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… officials adequately managed network user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not … to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationHammond Fire District – Board Oversight (2024M-151)
… that it received sufficient monthly financial reports to effectively monitor financial operations throughout the … (Town Law) Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151SUNY Bulletin No. SU-52
… Copeland (Education) 500 Medicare Deficiency 501 Social Security Deficiency GARNSH Garnishments Agency Actions When a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areTown of Volney – Financial Operations Oversight (2024M-93)
… operations. Transparency was impaired because the Town’s 2021, 2022 and 2023 Annual Financial Reports (AFRs), a report …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Evans – Employee Benefits (2024M-53)
… employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling $11,282 …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain … records and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the … Law Section 30 by filing all required Annual Financial Reports (AFRs) with the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. … at accessible entrances. Three components at the Recycling Center, such as adequate clearance on the latch side of doors …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall Capital Project (Project). Key Findings The Board … Determine whether the Town of Lodi Town Board Board adequately managed the Town Hall Capital Project Project …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Village of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … documentation showing Board approval for the 2013 salary and wage increases for six employees, and there was no …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Planning Resources
… Search Open Book New York - Public Authority Data (PARIS) Multiyear Financial Planning Local Government …
https://www.osc.ny.gov/local-government/resources/planning-resourcesMcConnellsville Fire District – Financial Operations (2014M-19)
… operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Seneca County – Water and Sewer Operations (2017M-4)
… sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s operational needs. … Prepare a cost analysis to calculate the necessary sewer rates to be billed. …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… controls. The Treasurer performs all aspects of the cash disbursements process including preparing the monthly … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check … Key Recommendation Segregate the duties over the cash disbursements process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… Because of ineffective recordkeeping, the certified public accounting firm (firm) was unable to complete its … for the last two years. The Board hired another certified public accountant (CPA) who was paid $30,000 to correct the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101