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Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Village of Hancock – Insurance Withholdings (2022M-108)

… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Sodus Central School District – Software Management (2022M-64)

… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

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

… account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform monthly … bidding requirements. Perform a thorough review of credit card purchases each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of …

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

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

… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …

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

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Town of Urbana – Access Controls (2022M-4)

… report - pdf] Audit Objective Determine whether Town of Urbana (Town) officials properly configured network and … key to securing user access controls to minimize the risk of data loss. Provide IT security awareness training. … needs and expectations and the roles and responsibilities of all parties. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Overtime Compensation – Enhanced Reporting

… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation

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

… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …

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)

… - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members … Determine whether the South Butler Fire Department Inc Department officers and members provided …

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

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

… [read complete report - pdf] Objective Determine whether the Town … from the projects that the Corporation approves. To do so, the Board must establish measurable goals for all …

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download … of the population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Town of Stockport – Disbursements (2013M-216)

… to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an elected five-member Town Board comprising …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)

… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … Only instructional staff were required to complete mental health training. Three of the 12 recommended …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-new

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

… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …

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

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… operations for the period January 1, 2012 through November 30, 2013. Background The Town of Willsboro is … financial operations for the period January 1 2012 through November 30 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87