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Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents … internally reviewed the rent and additional charges posted to tenants’ accounts by the housing assistant supervisor and … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Village of Islandia – Information Technology (2021M-100)

… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement … Not all claims were audited by the entire Board prior to payment, as required. Key Recommendations Adopt written policies and procedures to provide guidance on cash receipt and disbursement …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Town of Boylston – Financial Condition (2021M-69)

… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were … whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or … Key Recommendations Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… billed, collected and enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were not accurately prepared. As a result, the … of water and sewer charges. Ensure Board-adopted water rates are correctly setup in the billing and collection …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Town of Potter – Town Clerk (2020M-113)

… report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and … timely and accurate manner. We identified a cash shortage of $23,838 during this former Clerk’s tenure. The former … Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… report - pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of … Determine whether the Brighton Fire Department Inc Department Board of Directors …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

City of Long Beach - Financial Condition (2019M-133)

… decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned … and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the general fund debt service costs to 12.27 percent of the 2017-18 revenues. The City Manager …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

Bayport Fire District – Credit Card Use (2016M-394)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … process, resulting in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Town of Otselic – Selected Financial Operations (2012M-220)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … collection are enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Overview – Legacy Reporting

… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Otisco Fire District – Financial Operations (2016M-415)

… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … did not present bank reconciliations and bank statements to the Board for review. Key Recommendations Ensure that the …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Clarence Public Library – Audit of Claims (2016M-355)

… 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie … Clarence Public Library Audit of Claims 2016M355 …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Appendix B — Travel References – Travel and Conference Expense Management

… both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of the New York … for "mileage rates") New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for "ST-129") …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to … Review and verify the accuracy of the bank reconciliations completed by the central treasurer. Prepare checks for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Stamford Central School District – Fund Balances (2016M-106)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were … overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106