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Port Byron Central School District – Network User Accounts (2021M-119)

… School District (District) officials ensured network user account controls were secure. Key Findings District … officials did not ensure that the District’s network user account controls were secure. District officials did not … establish written policies or procedures to add or disable user accounts. The District had a total of 19 unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119

State Comptroller DiNapoli Releases Municipal Audit

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audit has been … New York State Comptroller Thomas P DiNapoli today announced the following local government audit has been …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

Town of Rushford - Procurement (2020M-43)

… totaling $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the … policy does not require the solicitation of competition, such as written proposals or quotes, for the procurement of … including the rationale for cases when the selected vendor is not the lowest priced. Develop procedures for the …

https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43

Village of Canajoharie – Procurement (2015M-36)

… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period … procurement policy. Village officials and employees failed to obtain quotes in accordance with the Village’s procurement … procurement policy and competitive bid laws are adhered to when purchasing goods or entering public works contracts …

https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36

South Orangetown Central School District – Network User Accounts (2022M-24)

… Determine whether South Orangetown Central School District District officials ensured network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Town of LaGrange – Financial Management (2023M-139)

… complete report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key Findings The Board did … Determine whether the Town of LaGrange Town Board Board developed a multiyear …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139

Alton Fire District – Internal Controls Over Financial Operations (2015M-96)

… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96

Walden Fire District – Disbursements (2014M-184)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184

Plymouth Fire District – Controls Over Financial Activity (2014M-211)

… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211

Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… over financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42

Town of Thompson - Board Oversight (2018M-69)

… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

Hudson Valley Community College – Tuition and Fees (2016M-348)

… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member Board of Trustees. Budgeted appropriations for …

https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348

Humphrey Fire District – Financial Controls (2014M-37)

… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37

Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)

… Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. The Village is … five-member Board of Trustees. Key Findings The Board and Village officials did not segregate code enforcement … in a timely manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate …

https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201

Village of Croton-on-Hudson – Payroll (2017M-200)

… whether the Village accurately paid employees’ salaries and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through …

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

More About This Retirement Plan – Article 14 Benefits

… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … Article 14 information for PFRS Tier 3 members Covers pension disability and death …

https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-plan

Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)

… complete report - pdf] Audit Objective Determine whether the Board properly monitored credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted … Determine whether the Board properly monitored credit card use and ensured …

https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94