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Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… the District established effective internal controls over payroll for the period July 1, 2011, through January 31, … Board of Education which comprises seven elected members. Payroll costs and associated employee benefit costs represent …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

East Williston Union Free School District – Extra-Classroom Activities (2016M-103)

… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds … Ensure the Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. … should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities

East Rockaway Union Free School District – Purchasing (2015M-253)

… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… in Nassau County. The District, which operates two schools with approximately 700 students, is governed by an elected … physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. … …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset

Ogdensburg City School District – Payroll (2016M-250)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. … Ogdensburg City School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… report – pdf] Audit Objective Determine whether Village of Port Dickinson (Village) officials properly recorded and … identifying information, such as make, model or serial numbers. Key Recommendations Develop and adopt a … action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Pearl River Union Free School District – Fixed Assets (2022M-126)

… – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials properly monitored … in their response. … Determine whether Pearl River Union Free School District District officials properly monitored …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

York Central School District – Network Access Controls (2022M-93)

… corrective action. Appendix B includes our comment on issues raised in the District’s response letter. … …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Marathon – Town Clerk (2022M-143)

… operations was diminished . Had the Board conducted the required annual audits, it may have recognized these … and accountabilities. Audit the Clerk’s records, as required. Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Clarence Fire District – Purchasing (2016M-297)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. … Clarence Fire District Purchasing …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Town of Franklin – Financial Condition (2018M-8)

… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Town of Pendleton – Capital Projects (2024M-72)

… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Town of Hector – Employee Compensation (2024M-85)

… Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately … Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally … and have initiated or indicated they planned to initiate corrective action. … Determine whether Town of …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85

En-Con Police Disability – En-Con Police Officers Plan

… of absence (with or without pay); or Receiving Workers’ Compensation or similar employer-funded benefits. The Benefit … cannot exceed your final salary. The portion of your pension which exceeds your final salary will be suspended … Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disability

State Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced the following local government audits were issued. Town of Groton – Highway Department Asset … diminished. Had the board conducted the required annual audits, it may have recognized these deficiencies and taken … P DiNapoli today announced the following local government audits were issued …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0