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Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… Compensation Program Statement of Assessable Expenses for the three fiscal years ended March 31, 2011. Background … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … the costs to administer the Workers' Compensation Program for the three fiscal years ended March 31, 2011, in …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-march

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… Objective Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and … Determine whether the GilboaConesville Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… complete report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. … and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Village of Ellenville – Information Technology (2014M-278)

… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and … Village officials have not designated a financial software administrator who is independent of financial recordkeeping. Village …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

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

Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

… complete report – pdf] Audit Objective Determine whether the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately supported and … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159

Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)

… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, … policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … and internal controls over the billing and collection of tenant rents. Segregate duties over the billing and …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of Otselic – Selected Financial Operations (2012M-220)

… by a Town Board comprising the elected Town Supervisor and four elected Board members. The Town’s 2012 budgeted … were approximately $450,000. Key Finding The Board and Supervisor did not meet their fiscal oversight … operations – including maintaining accounting records and reports, collecting community development loans, …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

Determine whether the Monroe County Airport Authority Authority Board Board provided adequate oversight over chargebacks for Monroe County County services and the procurement of professional services

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

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

… required. Key Recommendations Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. …

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

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

… for review and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as …

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

Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)

… with our recommendations and indicated they have initiated or planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121

Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)

… assessing material aspects of the proposed projects prior to approving them. The Board did not properly monitor projects to determine whether project goals were being met. Officials … did not ensure that project approvals were transparent to the public by posting required documents on CIDA’s …

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

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement … Not all claims were audited by the entire Board prior to payment, as required. Key Recommendations Adopt written policies and procedures to provide guidance on cash receipt and disbursement …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Town of South Bristol – Financial Management (2015M-140)

… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)

… protected, which outline proper access, transmission, storage and use of PPSI. Establish a data classification …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-and

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and … did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207