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Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … The Clerk did not accurately record all real property tax collections, and the Clerk deposited some collections and … received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s double payment …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… to the Treasurer. The Village Treasurer should sign all checks, and the facsimile signature file of an official … presence and should be kept in his/her possession at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mWayne Central School District – Property Disposal (2021M-161)
… whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner. … adequate written policies and procedures over disposals of District property. We examined the District’s disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… pdf ] Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly … Determine whether Westhampton Beach Union Free School Districts Districts clubs properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityBoquet Valley Central School District – Procurement (2021M-132)
… report - pdf ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured … Determine whether Boquet Valley Central School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Establishing the Standard Work Day – Legacy Reporting
… you must first establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) … Tiers 2 through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title … even if you only have part-time employees in that title or the title is vacant. You may establish different SWDs for …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Byron – Procurement (2024M-11)
… contract price for the more than 16,700 gallons purchased during our audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Garden City Union Free School District – IT Asset Management (2023M-161)
… would be detected if lost, stolen or misused. We selected 60 IT assets from invoices and device management reports to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges … Determine whether Buffalo Collegiate Charter School School credit card charges were properly approved adequately supported and for School purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … As of Sept. 30, the Fund had 42.01% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDutchess County – Contract Monitoring (2023M-142)
… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, … Determine whether the Village of Earlville Village ClerkTreasurer recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137State Comptroller DiNapoli Releases Local Government Audits
… properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard … did not provide the board with the necessary information to assess the town’s financial position. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsOvertime Compensation – Legacy Reporting
… calendar year. Tier 5 PFRS Members: The overtime limit is 15 percent of a member’s pensionable, non-overtime earnings … be paid for additional hours worked beyond one’s regular schedule and payment must be at a greater rate than one’s … is paid for additional hours worked beyond one’s regular schedule and at a greater rate than one’s regular rate of …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash