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Hudson City School District – Audit Follow-Up (2010M-142-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-f

East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)

… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107

Washington County – Procurement (2017M-224)

… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York State and …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224

Town of Tonawanda – Recreation Fees (2017M-133)

… Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … for cash receipts, including ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile deposited fees using source documents such as …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

Arkville Fire District Internal Controls Over Financial Activities 2015M65

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65

Town of Seneca Falls - Town Hall Capital Project (2018M-220)

… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not … Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network user accounts to …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Geneva Housing Authority – Cash Receipts (2015M-160)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … $3.2 million. Key Findings Cash receipt duties were not adequately segregated and compensating controls were …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… at the District. Key Findings District officials did not properly bill tuition for nonresident foster care … had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

Village of Hancock – Insurance Withholdings (2022M-108)

… Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The … As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 … to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Town of Lincoln – Financial Management (2013M-245)

… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Village of Old Westbury – Justice Court (2017M-64)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Taxable Travel

… 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York … According to the State Travel Manual, the employee was not in travel status because his alternate work locations were …

https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel

City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … has occurred because the Council adopted budgets that were not based on prior year’s actual results of operations. The …

https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30

Limitations – En-Con Police Officers Plan

… Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS, and …

https://www.osc.ny.gov/retirement/publications/1822/limitations

Limitations – Basic Plan with Increased-Take-Home-Pay (ITHP)

… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …

https://www.osc.ny.gov/retirement/publications/1511/limitations