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Matter of Merton Simpson v. Department of Civil Service
… here . If you’re on the list, contact Attorney General’s Litigation Bureau at (518) 776-2300 to learn if you’re …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, … the issues identified in our original audit. Of the three recommendations contained in our initial audit report, … To determine the extent of implementation of the three recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followExamination of Island Peer Review Organization
… C027596. These expenses included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationTown of Pulteney – Information Technology (2021M-28)
… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Westhill Central School District – Information Technology (2021M-32)
… [ read complete report - pdf ] Audit Objective Determine whether Westhill Central … PPSI. District officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user accounts. We …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… report - pdf ] Audit Objective Determine whether the Town of Centerville (Town) Town Clerk (Clerk) properly recorded, … all tax collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or have assurance that officials obtained services at the best cost. Officials added another project phase totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTruxton Fire District – Board Oversight (2022M-123)
… whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities and did not complete … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Attica Central School District – Financial Management (2022M-103)
… improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of Marathon – Town Clerk (2022M-143)
… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … Determine whether the Town of Marathon Town Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Chemung – Conflict of Interest (2022M-176)
… in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Village of Monticello – Records and Reports (2020M-104)
… Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank accounts in a … million of real property tax revenue was not posted to the accounting records. Bank reconciliations were generally … late. Key Recommendations Maintain accurate and timely accounting records and properly reconcile bank accounts. …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
… District (District) officials adequately managed network user accounts and developed a disaster recovery plan. Key … District officials did not adequately manage network user accounts or develop and adopt a written disaster … officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Grand Island Central School District - School District Website (S9-19-31)
… Audit Objective Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with … Officials did not post: Comprehensive budget-to-actual results in an easily accessible location. … Determine whether the Grand Island Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) maintained … and appropriate records and reports. Key Findings The former Superintendent intentionally destroyed highway records. The former Superintendent submitted five inaccurate claims to the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30