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North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… if lost, stolen, misused or if they became obsolete. The District’s IT inventory records were incomplete and inaccurate, in part because the records were not always updated to include all … officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentNorfolk Fire District – Board Oversight (2022M-109)
… complete report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire … annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… did not provide the Board with accurate financial reports for managing financial condition. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… 26 components at the Library, such as interior doors that can be opened with no more than five pounds of force and with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34State Police Bulletin No. SP-243
… to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… physical accessibility for the 47 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… taking additional steps to increase physical accessibility for the 131 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32CUNY Bulletin No. CU-360
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article II of the DC 37 Union Contract Agreement. Affected … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-feeCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Liberty Central School District – Information Technology (2022M-73)
… data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially … As a result, the District’s risk of a system compromise is increased. Establish adequate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim … all leave accruals are reviewed annually to ensure the amount credited to each employee is accurate. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Town of Webb Union Free School District – Financial Management (2022M-53)
… by approximately $974,000 from 2018-19 through 2020-21. When unused appropriated fund balance and invalid … appropriation estimates, only appropriate fund balance when needed and ensure encumbrances are for valid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Frankfort – Justice Court Operations (2022M-16)
… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Village of Fort Plain – Leave Benefits (2020M-101)
… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets