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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

State Agencies Bulletin No. 142

… Fee 3.86 Associate Members 2.00 Dues and agency shop fees for part-time, annual-salaried employees are calculated on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/142-csea-dues-and-agency-shop-fee-increase

Village of Fort Plain – Leave Benefits (2020M-101)

… and eight hours of personal time, valued at approximately $900, were used but not deducted from employee leave records. …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Southern Cayuga Central School District – Financial Condition (2020M-77)

… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Town of Butternuts – Disbursements (2021M-62)

… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Orange County Probation Department – Restitution Payments (S9-20-1)

… some victims may never receive the payments to which they are entitled. Officials did not always make reasonable …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

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

Seneca County Probation Department – Restitution Payments (S9-20-7)

… 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/seneca-county-probation-department-restitution-payments-s9-20-7

Putnam County Probation Department – Restitution Payments (S9-20-2)

… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Dalton-Nunda Central School District – Financial Management (2020M-92)

… Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) and District … action. … Determine whether the DaltonNunda Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Examples from GASB Statement 34 - Statement of Net Assets

… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

Violating the Terms of a DRO – Divorce and Your Benefits

… a DRO on file that requires a member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of … Comptroller, at their discretion , may change the option election or designation to comply with the pre-existing order …

https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Town of Lincoln - Disbursements (2022M-198)

… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

North Greenbush Common School District – Claims Auditing (2022M-112)

… auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could be paid. The District appointed a … and approves claims. Request and receive signed warrants or other reports from the claims auditor. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Liberty Central School District – Information Technology (2022M-73)

… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly … Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15