Search
Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… accurately paid severance payments totaling $229,251 to the former chief pursuant to a separation agreement the Town entered with the former … separation agreement, which included severance payments, due to concerns of potential litigation against the Town. The …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … with legal counsel to review identified overpayments in this report and, where appropriate, take action to recover … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsOversight of Grants (Follow-Up)
… Purpose To assess the extent of implementation as of March 7, 2014 of the eight recommendations in our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followTown of Bainbridge – Justice Court Operations (2021M-51)
… of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported in an …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Plainville Fire District – Board Oversight (2021M-91)
… develop multiyear financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Franklin County Probation Department – Restitution Payments (S9-20-13)
… report - pdf] Audit Objective Determine whether the Franklin County (County) Probation Department (Department) officials … they will take corrective action. … Determine whether the Franklin County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… - pdf ] Audit Objective Determine whether the Chenango County (County) Probation Department (Department) officials enforced restitution … to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingMadison County - Claims Audit and Payment Process (2019M-142)
… are audited and approved prior to payment when required by law. Ensure all claims contain sufficient detail and …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142East Islip Union Free School District - Financial Condition Management (2020M-24)
… financial condition. Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from … completed fiscal years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund balance is added back, unassigned fund balance exceeds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementShelter Island Union Free School District - Fund Balance (2020M-23)
… prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus … the employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Three Village Central School District – Financial Operations (2021M-141)
… payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Key Recommendations Adhere to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown 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 … initiate corrective action. … 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-113Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… and has not established adequate compensating controls such as an independent claims audit function. The President …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeCanastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGates-Chili Central School District - Financial Management (2019M-53)
… more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a … of our findings and recommendations but indicated they have begun to implement corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53