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Town of Cambria – Capital Projects Financing (2017M-161)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollSpecial Accidental Death Benefit – New Career Plan
… the 12 months prior to death. For payments made on or after January 1, 2001, the salary used to compute the special …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitState Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… comment on the Association’s response letter. … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRensselaer County – County Bridge Maintenance (S9-13-6)
… The Department is responsible for the maintenance and repairs of approximately 60 County-owned bridges. It is not … action programs. The County does not track maintenance and repairs by bridge, which could make it more difficult to … repair a bridge. Key Recommendation Record and monitor repairs and maintenance by bridge. … Rensselaer County County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 … We identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private or sensitive information, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Saratoga Springs City School District – Procurement (2023M-25)
… – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … requirements when procuring four (13 percent) purchase or public works contracts totaling $36,783 (we reviewed 30 contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Horseheads Central School District – Network Access Controls (2021M-127)
… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what services they paid for, if the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Pompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Key Recommendations Comply … procurement policy. Ensure claims are audited prior to payment and adequately supported. Implement compensating …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Putnam County Probation Department – Restitution Payments (S9-20-2)
… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the … District officials have not adopted procedures outlining how user access rights should be established or modified, and … administration. Develop written procedures outlining how user access rights should be established or modified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
Lisbon Central School District Cafeteria Cash Receipts 2016M152
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Town of Throop – Highway Department (2021M-115)
… $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Evergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Pension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement benefit will be paid. There are several options that a member can choose from. All options will pay … receive a reduced monthly amount to provide for a possible payment to a designated beneficiary after their death. …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-election