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Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… are stored at a secure off-site location for retrieval in case of an emergency. Develop a formal disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed … $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174CUNY Bulletin No. CU-343
… Employees Employees represented by DC 37 Local 2054 in Bargaining Units TK, TY and SF Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-343-district-council-37-local-2054-dues-and-agency-shop-feeState Agencies Bulletin No. 1313
… after March 31, 2012. Effective with the first checks in April 2014, the legislation requires the employee … biweekly rate by 26. Part time percentages are excluded in the calculation of annual salary for the purpose of … choose the correct benefit plan when enrolling employees in the TIAA/CREF Retirement Plan. Accurate enrollment into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesTown of Hempstead – Budgeting (2021M-169)
… budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and the Town’s … annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Village of Bemus Point – Clerk-Treasurer (2022M-38)
… Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying … official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Orange County Probation Department – Restitution Payments (S9-20-1)
… 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/orange-county-probation-department-restitution-payments-s9-20-1Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial … services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … totaled approximately $89,750. Key Findings The Board has not established policies and procedures for cash receipts, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesVillage of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash … 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 … $1.22 million. Key Findings The Mayor and the Board did not conduct a thorough and deliberate audit of the claims …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… cash payments to members from the foreign fire insurance account. … Camillus Volunteer Fire Department Fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … September 23, 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. … were $71.2 million. Key Findings The Board did not provide adequate oversight of the planning and execution …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Falconer Central School District – Financial Management (2024M-52)
… Audit Objective Determine whether the Falconer Central School District (District) Board of Education (Board) and District … action. … Determine whether the Falconer Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… Conference and travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … policy. Consider revising the District’s travel policy to require members and employees to submit proof of attending …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsStafford Fire Department, Inc. - Financial Management (2023M-110)
… complete report – pdf] Audit Objective Determine whether the Stafford Fire Department’s (Department) Board and Treasurer properly managed the Department’s finances. Key Findings The Board and Treasurer did not properly manage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Portville Central School District - Cafeteria Collections (2018M-244)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… use, it lacks important oversight controls. The policy does not define how many credit card accounts may be … to be issued, address to whom the cards may be issued, nor does it specify credit or cash advance limits. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62