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Town of Minerva – Payroll and Cash Receipts (2015M-342)

… total of $10,004 in collections, and Town officials cannot account for this shortage. Key Recommendations Seek recovery …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)

… Board appointed by the respective county boards. STE’s 2017 appropriations totaled approximately $1 million. Key … payroll including hiring, salary and benefits for new and existing staff. Require interim financial reports of …

https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165

Salamanca City School District – Financial Management and Payroll (2017M-138)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)

… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … $1.4 million. An unauthorized employee was allowed to override the approval process for 31 purchases totaling … Monitor the activity within the computerized software to prevent unauthorized approvals. Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m

McGraw Central School District – Fund Balances (2017M-248)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted fund balance … limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… the amounts are necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

DiNapoli Announces Sale of General Obligation Bonds

… Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The Series 2019A Tax-Exempt Bonds will …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bonds

LaGrange Fire District – Board Oversight (2014M-127)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over District … The District improperly retained an independent contractor to perform the duties of Treasurer. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … period. The Board does not routinely review bills prior to disbursement. The Company did not maintain records showing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … them and did not retain adequate supporting documentation to demonstrate that all purchases were for valid Company … manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… mandatory training required by New York State Town Law. The District did not always use competitive methods when … made in accordance with New York State General Municipal Law and the District’s procurement policy. Enter into written …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

CUNY Bulletin No. CU-352

… Purpose To explain procedures for entering payments into the Time … Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … Conversion Program. Agency Payment Processing Instructions To pay eligible employees, use the Earn Code  HBB  and enter …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycle

CUNY Bulletin No. CU-393

… Purpose To explain procedures for entering payments into the Time … Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … Conversion Program. Agency Payment Processing Instructions To pay eligible employees, use the Earn Code HBB and enter …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycle

Village of Wappingers Falls – Board Oversight (2023M-70)

… reviewing bank statements, bank reconciliations and online transfers. Ensure that the AFR is submitted timely and …

https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70

Town of Ticonderoga – Capital Project Management (2023M-38)

… was exceeded, without adequate procedures for monitoring all capital project expenditures, there is an increased risk …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Town of German – Supervisor’s Records and Reports (2023M-54)

… [read complete report – pdf] Audit Objective Determine whether the Town of … of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide … to the Board. Consistently filed the annual financial report (AFR) and the tax cap form late with the Office of the …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… which misstated actual financial results. File payroll tax reports or remit payments totaling $40,837. As a …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)

… [read complete report – pdf] Audit Objective Determine whether Mount … not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86