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Saratoga County Probation Department – Restitution Payments (S9-20-12)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
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)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Franklin County Probation Department – Restitution Payments (S9-20-13)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… efforts should be improved. The Board and SLCIDA officials did not: Establish adequate procedures to ensure the reliability of job information. They did not verify the number of current employees for six of the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, … 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-12Cincinnatus Central School District – Procurement (2021M-111)
… bidding requirements. Key Findings District officials did not always seek competition to procure goods and services … that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Manorville Fire District – Board Oversight and Fuel (2016M-411)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2015 … District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Baldwinsville Central School District – Fuel Inventory (2022M-106)
… for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately … fuel was only used for District purposes. Officials did not: Develop written policies and procedures to help …
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)
… Charter School, located in the City of Rochester, Monroe County, is governed by a Board of Trustees which comprises 17 … financial operations are conducted by the school’s Coordinator of School Operations. The School’s budgeted … and field study revenues. Monies received are held by the Coordinator of School Operations who also prepares the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… internal controls over cash disbursements and electronic payments or financial system user access. As a result: Job … separated for rent receipts and cash disbursements. Payments totaling approximately $152,000 (22 percent) of what …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Hancock – Insurance Withholdings (2022M-108)
… Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated and … Findings Village officials did not ensure that insurance premium contributions were accurately calculated and … the Village of Hancock Village officials ensured insurance premium contributions were accurately calculated and collected …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Sodus Central School District – Software Management (2022M-64)
… on District computers. Key Findings District officials did not establish adequate controls to prevent inappropriate, … software inventory and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Purpose of Audit The purpose of our audit was to review various selected financial … 1, 2013 through August 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately 1,600. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… financial condition. Key Findings District officials did not effectively manage the District’s financial … not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Who Is Responsible? – Travel and Conference Expense Management
… is generally responsible for the high level oversight of local government or school district resources. The … are responsible for the supervision and accountability of travel and conference expenses in accordance with board … whether a rank-and-file employee, an officer, or a member of the governing board, is responsible for having a clear …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleTown of Urbana – Access Controls (2022M-4)
… Town’s IT systems. Key Findings Town officials (officials) did not adequately configure network and computer user access … were communicated confidentially to officials, officials did not: Adopt comprehensive written information technology …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Overtime Compensation – Enhanced Reporting
… payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime that is paid directly … requirements, is pensionable (included in the definition of earnings for the purposes of a member’s pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and did not adopt or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155