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Town of St. Armand – Selected Financial Operations (2017M-142)
… Town of St. Armand is located in Essex County and includes a portion of the Village of Saranac Lake within its borders. … $1.6 million. Key Findings Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. … of 50 claims reviewed (52 percent) totaling $59,113 were not audited and approved by the Board prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationTown of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Argyle – Town Clerk and Budgeting (2012M-231)
… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Office Administrator performed all payroll functions with little or no supervision. There is inadequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Village of Cato – Water Financial Operations (2023M-145)
… a cost of approximately $20,000), or 9.4 million gallons, is considered unauthorized non-revenue water or lost water. …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. Entered into a … purchase order by $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectState Police Accidental Disability (Section 363-bb) – State Police Plan
… of filing, you are: Permanently incapacitated (physically or mentally) and unable to perform your duties as the natural … If you are discontinued from this service, voluntarily or involuntarily, subsequent to the accident, your … disability benefits. The pension payment option election form must be completed by you (the member who is filing), …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in "moderate fiscal …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againWest Niles Fire Company – Financial Activities (2017M-205)
… cash receipts, cash disbursements and fundraising events or adopt a code of ethics as required by New York State …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Glens Falls Common School District – Financial Condition (2015M-66)
… condition for the period July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is … budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. Key Findings The Board did … fund balance and, if necessary, identify other funding sources that can be used if these moneys are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. … Town of Lisbon …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … all of these resources and transactions in the sewer fund does not allow for capital activity to be appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not … documentation of an annual Board audit of the Supervisor’s records. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper … financial duties without oversight. The segregation of duties between Town officials is an important internal …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… which could have saved BOCES approximately $85,000 during July 2021 through October 2022. Did not detect billing …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… Duces Tecum to be served on a bureau or department of the State of New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsFairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … written policies and procedures for these duties. As a result, we determined that District officials made payroll … totaling $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96