Search
Clarkstown Central School District – Time and Attendance Records (2017M-150)
… We found 36 transportation employees were paid 741 hours, totaling approximately $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, worked by 19 employees for which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… District officials implemented measures to achieve health insurance cost savings and address rising health insurance costs by offering employees a buyout incentive for … million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mDepew Union Free School District – Investment Program (2023M-77)
… Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… students. Operating expenditures for the 2013-14 fiscal year totaled $135.8 million. For the 2012-13 fiscal year, payroll and associated employee benefits costs totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… complete report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we … inputs including final salaries that drive the separation payment calculation spreadsheet are accurate. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… payments totaling $270,000 that were paid to 14 employees and found District officials accurately calculated the … beyond the scope of this audit, they are being reviewed and are in the process of being adjusted. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118CUNY Bulletin No. CU-705
… The purpose of this bulletin is to notify CUNY agencies of health benefits rate changes. Affected Employees CUNY employees with health insurance coverage through the City of New York Employee … OSC that certain health insurance rates are changing for CUNY employees with health insurance coverage through the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesSUNY Bulletin No. SU-313
… Effective Dates Effective Administration paychecks dated September 15, 2021. OSC Actions OSC will update the base …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseVillage of Endicott – Disbursements (2021M-124)
… in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we examined disbursements totaling $287,210 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Town of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Honeoye Central School District – Payroll (2015M-277)
Honeoye Central School District Payroll 2015M277
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277New Hyde Park Fire District - Payroll (2018M-165)
… New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Village of Corfu - Sewer Operations (2018M-133)
… audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for … by an elected five-member Town Board. Collections reported to the Justice Court Fund during our audit period totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285