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Clarence Public Library – Audit of Claims (2016M-355)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Appendix B — Travel References – Travel and Conference Expense Management

Online References

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references

City of Long Beach - Financial Condition (2019M-133)

… decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned … and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the general fund debt service costs to 12.27 percent of the 2017-18 revenues. The City Manager …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

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

… services to approximately 8,900 residents, is governed by an elected five-member Board of Fire Commissioners. …

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

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… distinct and separate from the Town, and is governed by an elected five-member Board of Fire Commissioners. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

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

… thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without …

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

Town of Potter – Town Clerk (2020M-113)

… Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections … in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as … a cash shortage of $23,838 during this former Clerk’s tenure. The former Clerk did not complete monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… The Department lacked detailed financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not present the … $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have adequate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

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

… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village of Islandia …

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

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… October 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its population is approximately 950 residents. General fund appropriations …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Town of Boylston – Financial Condition (2021M-69)

… during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

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

… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …

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)

… 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/chenango-county-probation-department-restitution-payments-s9-20-3

Rensselaer 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-s9-20-5

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. … Determine whether School …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Overview – Legacy Reporting

… not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … do not report contractors or consultants working for you. (To determine whether someone is an employee or a contractor/consultant, please refer to our Independent Contractor vs. Employee page .) Employers …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview