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City of Niagara Falls – Financial Condition (2017M-170)

… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Harford Fire District – Records and Reports (2016M-170)

… 1, 2014 through March 3, 2016. Background The Harford Fire District is a district corporation of the State, … did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for … were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate. Neither …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

IX.2.A Acronyms – IX. Federal Grants

… Number for Grantees and Payees ED Department of Education EFT Electronic Funds Transfer ESA Enterprise Services …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronyms

Integrity

… Health and Human Services Charity Reports BBB Wise Giving Alliance - Charity Standards Corporate Misconduct Good Jobs …

https://www.osc.ny.gov/state-vendors/vendrep/integrity

Overview – Special 20- and 25-Year Plans

… are the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

Town of Alfred – Incompatible Duties (2021M-99)

… Alfred (Town) Supervisor (Supervisor) properly appointed and the Town Board (Board) and Supervisor properly monitored the bookkeeper. Key Findings The Supervisor did not properly appoint, and the Board and Supervisor did not properly monitor, the … of Alfred Town Supervisor Supervisor properly appointed and the Town Board Board and Supervisor properly monitored …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99

Lyons Central School District – Payroll 2022M-71

… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Penfield Central School District – Procurement (2022M-76)

… could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher per acre …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

Islip Fire District – Disbursements (2020M-9)

… inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Village of Madison - Collections (2023M-160)

… agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… theft without detection . It also compromises the Board’s ability to monitor the financial operations of the ECA … and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Village of Old Westbury – Justice Court (2017M-64)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and … Village of Old Westbury Justice Court 2017M64 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

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