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Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

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

… 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-accruals

Oversight 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, … To assess the extent of implementation as of March 7 2014 of the eight …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-follow

Town of Bainbridge – Justice Court Operations (2021M-51)

… liabilities by $4,129. The Justices cannot account for the source of this money. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51

Plainville Fire District – Board Oversight (2021M-91)

… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Franklin County Probation Department – Restitution Payments (S9-20-13)

… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job … are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Madison County - Claims Audit and Payment Process (2019M-142)

… approval. Ensure the Treasurer controls her signature when it is applied to checks. Discontinue allowing the credit card …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

East Islip Union Free School District - Financial Condition Management (2020M-24)

… officials provided adequate oversight and management of the District’s budget and financial condition. Key … due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

Shelter Island Union Free School District - Fund Balance (2020M-23)

… complete report - pdf] Audit Objective Determine whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from … Determine whether the Board appropriately managed the Districts fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Three Village Central School District – Financial Operations (2021M-141)

… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Town of Potter – Town Clerk (2020M-113)

… as received) or record, report and remit all collections to the appropriate parties in a timely and accurate manner. … Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the … analyses. Annually audit the Clerk’s records to ensure records, deposits, reports and collections are …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… with the procurement policy and statutory bidding requirements. Ensure cash disbursement duties are adequately …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Canastota Central School District - Financial Condition Management (2019M-174)

… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

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

… Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations … and implement written procedures to ensure the accuracy of employee leave records. District officials disagreed with …

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