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City of Middletown – Payroll and Leave Benefits (2024M-26)
… wages and benefits and properly accrued leave benefits. Key Findings City officials did not accurately pay … with City collective bargaining agreements (CBAs). Key Recommendations Ensure employees worked the hours that … corrective action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in … with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… on interior office doors. Nine components at the City Court, such as grab bars in the restroom at the proper length … as a portion of the Code Enforcement service counter and call buttons at an accessible height. Three components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… the Town, except those located within the Village of Round Lake. The Company is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialEast Islip Public Library – Cash Receipts (2017M-223)
… Library staff did not properly account for attraction tickets purchased and sold. The account clerk performed incompatible financial … and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that reconciliations are …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… all phases of a transaction. District officials allow third party administrators (TPAs) who process health, dental and … behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Harpursville Central School District - Financial Condition (2018M-120)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in … Key Recommendations Continue to reduce reliance on fund balance to finance recurring expenditures. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the period July 1, 2015 through February 2, 2017. Background The Charter School of Inquiry, located in the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… Appendix B includes our comment on an issue that was raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Lansing – Information Technology (2022M-66)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … were adequately secured and protected against unauthorized use, access and loss. In addition to sensitive IT control … were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsVillage of Westfield – Water and Sewer Operations (2014M-209)
… purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the … Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid accounts. The …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … plan. Key Recommendations Thoroughly review user access on a routine basis and disable any unnecessary network user … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178State Agencies Bulletin No. 1978
… agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured … Determine whether Honeoye Falls Lima Central School District District officials ensured user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Groton Central School District – Cash Management (2020M-124)
… that offered higher interest rates. The Business Official did not: Develop and manage a comprehensive … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to … our comment on an issue raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378