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Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85

Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)

… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79

Brocton Central School District – Financial Management (2023M-44)

… [read complete report – pdf] Audit Objective Determine whether the Brocton … officials: Overestimated budgetary appropriations by an annual average of $1 . 3 million (8 percent) and allowed … funded or used as management intended. Did not establish a comprehensive reserve fund policy or develop annual reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), which resulted … employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this … they are accurate, properly supported and in accordance with CBAs, employment contracts or Board resolutions. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Town of North East – Internal Controls Over Information Technology (2013M-31)

… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… SLCIDA officials did not: Establish adequate procedures to ensure the reliability of job information. They did not … capital investment information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop procedures to ensure current employment information provided in project …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… review and to consider the function in the broader scope of your operations. The body or official auditing claims … Increases in expenditures for consumable inventory items such as office and cafeteria supplies. Increases in expenditures for moveable items such as technology equipment (i.e., computers and …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

Town of Orange – Budget Review (B20-2-14)

… and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town … and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable …

https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… [ read complete report - pdf ] Audit Objective Determine whether NFC Development … a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… policies, or with statutory requirements relating to investments. The Board did not: Ensure required quotes … providers receiving payments totaling $24,009. Adhere to its investment policy by limiting the investment decisions to the Library’s Committee and by ensuring funds were …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… reporting elements and new requirements are described in detail in the following sections. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

Town of Humphrey – Financial Management (2013M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations … where revenues exceeded expenditures due primarily to the underestimation of sales tax, fund balance was not …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

South Lewis Central School District – Conflicts of Interest (2021M-3)

… interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two Board members were employed by corporations that were awarded … capital project. They both worked on the project as part of their private employment and the District paid $3.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… and two employees had eight time sheets that were missing. The former payroll supervisor worked overtime hours …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019m

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17