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Town of Norwich – Justice Court (S9-14-3)

… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Elwood Union Free School District – Electronic Transfers (2014M-133)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds

Village of Richmondville – Disbursements (2012M-178)

… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations for … finances and operations. Key Findings The Board and Mayor did not ensure that only authorized disbursements were …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Town of Olive – Claims Processing and Information Technology (2012M-223)

… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Town of Sheridan – Disbursements (2023M-101)

… act as a bookkeeper, which is an incompatible position or duty. Ten individuals were paid $372,636 to exclusively …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

… District’s bank accounts. When Board-authorized signers are not updated with the bank, the risk of unauthorized …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178

Barker Central School District – Payroll (2023M-19)

… Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to … and necessary purpose. Perform a more thorough review of payroll during the payroll certification process. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… accounts (37 percent) have not been used in more than five years, with the oldest being last used more than 10 years … our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … audit white creek town …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Rondout Valley Central School District – Fixed Assets (2023M-36)

… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Fine Fire District – Board Oversight (2023M-81)

… activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund … audit of the Secretary-Treasurer’s accounting records. Hold required public hearings on the proposed 2022 and 2023 … records. Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

City of Salamanca – Employee Benefits (2023M-96)

… Six payments totaling approximately $6,800 included leave balances that were not authorized to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One payment … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… to receive agricultural building exemptions. As a result, the property owner incorrectly received $15,231 in … the construction of two buildings were not supported. As a result, the property owner may have incorrectly received … properties receiving senior citizens exemptions. As a result, the owners may have incorrectly received $2,551 in …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

Avon Central School District – Financial Management (2024M-75)

… million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … had $866,000 in unidentified money that should be returned to the general fund. The District lacked written multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

A Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits

… explains some of those benefits and the services available to you as a member of our system, including: Benefits you … if you leave public service before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about your future. I …

https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoli