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William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… and District officials ensured check signings and online banking transactions were appropriate and secure. Key … and District officials did not ensure check signings and banking transactions were secure. The District Treasurer … in the Treasurer’s absence. The Board did not enter into a banking agreement with a bank that maintains six District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking

Town of LeRay – Justice Court (S9-14-5)

… We found numerous errors and irregularities. Specifically, cash receipts of $892 were recorded but never deposited into …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5

Niagara County – Golf Course Financial Operations (2015M-308)

… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

State Agencies Bulletin No. 254

… with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented … Schedule (VRWS) Effective Date Immediately Agency Actions When a transaction has been entered for VRWS, agencies are … with instructions for updating dues and agency shop when VRWS is reported on Job …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employees

Town of Shelby – Financial Management (2012M-206)

… Board, presided by the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206

Comptroller DiNapoli Releases School Audits

… School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and … the past three fiscal years. Mount Pleasant Cottage Union Free School District – Financial Condition (Westchester … School District and the Mount Pleasant Cottage Union Free School District …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the Board … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… Village officials did not ensure that copies of back-up data were stored in a secure off-site location and the … with. Ensure that all of the Village’s data is backed up to a secure off-site location, and that an officer or …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… 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/wyoming-county-probation-department-restitution-payments-s9-20-4

State Agencies Bulletin No. 1112

… limit will be increased by three percent effective January 1st. OSC Actions Once processing is complete for the final …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employees

Reporting of Billboard Income

… RPIE from the owners of income producing property. Finance assessors are responsible for verifying income reported on RPIEs. Assessors also make observations during field visits, and … Findings Finance had limited documentation to support that assessors were verifying RPIE billboard income. In addition, …

https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-income

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)

… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice … County. The Authority, which was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The Authority’s …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272

State Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … insurance money was placed in the district’s general fund checking account and commingled with the district’s other …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1

Town of Benson – Financial Condition (2013M-77)

Town of Benson Financial Condition 2013M77

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Johnstown Public Library – Cash Receipts (2014M-304)

… was to evaluate the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, … for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in the circulation system, the Library does not use a cash register, maintain a log or issue duplicate receipts. …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304