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Truxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members … internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… officials properly and transparently used capital project resources. Key Findings Officials did not properly or transparently use capital project resources. As a result, voters were not afforded the … services at the best cost. Officials added another project phase totaling approximately $1.2 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mAlfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Pulteney – Information Technology (2021M-28)
… assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and … agreement (SLA) with the Town’s IT service providers. In addition, sensitive IT control weaknesses were … Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Village of Monticello – Records and Reports (2020M-104)
… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Newark Central School District – Employee Benefits (2024M-40)
… School District (District) officials accurately calculated separation payments. Key Findings District officials did not always accurately calculate separation payments and did not ensure an independent review of separation payment calculations was performed. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 components … the City Court, such as service counters at an accessible height. Seven components at the Fire Station, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… such as service counters with a portion at an accessible height and signs at interior offices with raised lettering … signs identifying accessible parking mounted at the proper height. Four components at the Department of Public Works …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists … The District's general fund budget totaled $264,600 for the 2013 fiscal year. Key Findings The Board's oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data … checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings Our examination … the 798 payments, the Board confirmed 417 duplicate claims for $1.62 million, including 66 for which providers and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportBrocton Central School District – Claims Audit (2023M-15)
… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Determine whether Young Womens College Prep Charter School of Rochester School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 … Legislature and a County Executive. The Department of Weights and Measures performs annual inspections at … nor are mitigating controls implemented. Current weights and measures software does not have audit trail …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did not contain any evidence that annual site visits … and/or retained. Twelve loan files lacked documentation to support the loan proceeds were used properly. Four active …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanGarden City Union Free School District – IT Asset Management (2023M-161)
… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with … and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130CUNY Bulletin No. CU-526
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TO Effective Date(s) Paychecks dated … OSC will automatically increase the biweekly deductions for Union Dues (Code 471) and Agency Shop Fee (Code 472) from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-526-district-council-37-local-1087-nyc-prevailing-rate