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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-69Hudson 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, … of Troy in Rensselaer County. The College is governed by a 10-member Board of Trustees. Budgeted appropriations for … related to deleted receipts. Officials did not use a tracking feature to identify changes made within the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Humphrey Fire District – Financial Controls (2014M-37)
… Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and … Board of Fire Commissioners. The District’s general fund budget totaled $78,248 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established adequate … manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate duties or … Ensure that financial reports are prepared and submitted to the Board. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Croton-on-Hudson – Payroll (2017M-200)
Village of CrotononHudson Payroll 2017M200
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168More About This Retirement Plan – Article 14 Benefits
… of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the … The Board should update the credit card and meal reimbursement policies and enforce the procurement …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Suffolk County Community College - Information Technology (2018M-130)
… adequately safeguarded the College website, financial and student information system and online banking from … administrative permissions and 131 financial and student information system user accounts with questionable … officials adequately safeguarded the website financial student information system and online banking from …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Half Hollow Hills Community Library - Fund Balance (2018M-127)
… maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Schroon - Town Hall Expansion Project (2018M-128)
… oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal year. We …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Town of Lindley – Justice Court (2017M-270)
… Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Village of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mIthaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Audit The purpose of our audit was to determine if Facility officials achieved energy cost savings through the … 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of … Joint Committee is responsible for general oversight of Facility operations. The Facility’s 2016 budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Walden Fire District – Disbursements (2014M-184)
… February 18, 2014. Background 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 District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184