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Town of Lebanon – Justice Court (2013M-247)

… and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly bank or … report ticket dispositions to the DMV or close his bank account as required when he resigned. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247

Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)

… and effectively enforced collection of delinquent real property taxes. Key Findings The Board: Did not ensure … Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains … Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …

https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m

Bolton Central School District – Financial Condition (2013M-58)

… condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School District is … members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings Although …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)

… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is governed by a seven member …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… School District (District) officials secured user account access to the network and shared network folders to help … (PPSI). Key Findings District officials did not adequately secure user account access to the network and shared network folders to help …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Adirondack Central School District – Financial Condition (2016M-184)

… in Oneida County. The District, which operates five schools with approximately 1,300 students, is governed by an … million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Lindenhurst Union Free School District – Collections (2024M-24)

… detection. We reviewed $311,876 collected by the business office from five District recreational and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… Key Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … the audit period. Also, Town officials did not withhold employee contributions for health insurance coverage. As a … and seven employees were overcharged by $724. A former employee who retired in 2017 received, used and was paid for …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Travel Advisory No. 2

… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

Personal Income Tax Refunds

… social security number 987 2,425,354 Taxpayer failed to claim correct New York State income 225 4,773,348 Taxpayer … itemized deductions 183 1,575,210 Taxpayer failed to claim correct New York City income 127 375,046 Two largest …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refunds

East Moriches Union Free School District – Claims Processing (2016M-273)

… account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Hubbardsville Fire District - Board Oversight (2018M-107)

… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… for approximately $66,000, or 70 percent, of these total repair costs. The Town Board (Board) has not established any …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Allocation and Budgetary Controls Over Unrestricted Funds

… and gifts and other sources. Revenues for the fiscal year ended June 30, 2013 totaled about $1.07 billion, mostly … amount of sponsored grant revenue it generates. For the year ended June 30, 2013, the Research Foundation generated …

https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-funds

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… and user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, … assigned to employees. One Board member had a prohibited interest in District contracts because he owned a business … in which a District officer or employee has a prohibited interest …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

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