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Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… and Highway Improvement Program (CHIPS) that resulted in the Town receiving $86,000 more than it was entitled to. … and charged with obstructing governmental administration in the Second Degree for destroying Town records. In December 2020, the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the … District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT … IT contingency plan in place that is properly distributed to all business office staff and periodically tested for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… overtime and call-in hours. Timekeeping and leave accrual records were not always clear and accurate, and timecards … controls. Maintain detailed, accurate timekeeping records. Review leave accrual balances for accuracy and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of Marathon – Town Clerk (2022M-143)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and accurate manner . As a result, the Board’s … remit and report collections to the appropriate parties in a timely manner. Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Huntington Union Free School District – Online Banking (2022M-178)
… Section 5-A and must improve controls over online banking to ensure these transactions are secure. District officials … Provide periodic Internet security and awareness training to employees who perform online banking activities. District … generally agreed with our findings and indicated they plan to initiate corrective action. … audit school huntington …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Tioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District financial activities and did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Truxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) … our audit findings. … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 814 applicable physical accessibility components … at selected facilities. Specifically: 26 components at the Public Operations Center, such as signs at interior …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Village of Elmira Heights – Claims Auditing (2024M-44)
… of individual claims. The lack of a proper claims audit increases the risk that improper payments could be made and … Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… of Columbia (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the Town Hall. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… report – pdf] Audit Objective Assess whether Town of Chili (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 781 applicable physical accessibility components … Town facilities. Specifically: Nine components at the Town Hall, such as service counters with a portion at an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… taking additional steps to increase physical accessibility for the 70 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Comptroller DiNapoli Releases School District Audits
… the fund balance policy. Ripley Central School District – Payroll and Leave Accruals (Chautauqua County) While the district’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0State Police Bulletin No. SP-188
… by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association Effective Date(s) … of the Police Benevolent Association of the New York State Troopers, Inc., the calculation routine for Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceTown of Preston - Financial Management (2018M-81)
… through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 … appropriations. During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). … Town has projects that will require significant funding in the coming years, Town officials have not developed fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Frankfort - Board Oversight (2018M-58)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58State Police Bulletin No. SP-128
… Purpose To notify the agency of the modification to Deduction Code 302 . Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-128-modification-deduction-code-302-pba-disability-insurance