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Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Greig – Long-Term Planning (2023M-13)
… equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning … Town being unable to use more than $73,000 of available State aid funding as of the end of 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Upper Jay Fire District – Board Oversight (2023M-24)
… whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities, which hindered its ability …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Village of Islandia – Procurement (2021M-203)
… Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Minerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Locke – Financial Condition (2020M-111)
… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Franklin Central School District – Information Technology (2022M-19)
… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentBrocton Central School District – Financial Management (2023M-44)
… did not properly manage fund balance and reserves . As a result, the Board and District officials were not … District officials: Overestimated budgetary appropriations by an annual average of $1 . 3 million (8 percent) and … Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… ensure any Village officials reviewed and certified all payroll payments to provide assurance employees received …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Chenango County Probation Department – Restitution Payments (S9-20-3)
… 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/chenango-county-probation-department-restitution-payments-s9-20-3Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… 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/rensselaer-county-probation-department-restitution-payments-s9-20-5Three Village Central School District – Financial Operations (2021M-141)
… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Key Recommendations Adhere to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Baldwin – Claims Auditing (2023M-113)
… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… four objectives of a comprehensive investment program – legality, safety, liquidity and yield – when investing …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment