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Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)

… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good business … Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … officials have less assurance that the purchase was made in the most prudent and economical manner. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27

Tioga Central School District – Cash Management (2020M-83)

… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83

Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process

… any payroll withholdings. Principal or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit

Newsletters

… State and Local Employees' Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Police and Fire Retirement System The Sentinel … and Local Police and Fire Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Retirees Retiree Notes — …

https://www.osc.ny.gov/retirement/publications/newsletters

Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m

Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan

… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired and you die more than one year after leaving public … Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …

https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefits

Lakeland Central School District - Reserves Management (2019M-113)

… Determine whether the Board properly managed reserves. Key Findings The Board did not adopt written policies establishing the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113

Bellmore Union Free School District – Payroll (2023M-129)

… recommendations and indicated they have initiated or plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

Lake Placid Central School District – Investment Program (2023M-94)

… and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

Town of West Seneca - Capital Project Management (2019M-195)

… complete report - pdf] Audit Objective Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the … Determine whether the Town properly planned and managed a capital project …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … Key Recommendations Adopt budgets with realistic estimates of appropriations and financing sources based on historical …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

Village of Muttontown - Board Oversight (2018M-251)

… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …

https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251

Ausable Valley Central School District - Claims Auditing (2018M-190)

… and approved before payment. During the audit period, 45 debit card transactions totaling $24,405 were not audited …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190

Village of Schoharie - Board Oversight (2018M-184)

… The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little … records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill … State Parks for water usage for Letchworth State Park the Park …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Town of Mooers - Highway Asset Accountability (2020M-35)

… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The Highway Superintendent did not maintain a complete and … resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. The Mooers Volunteer …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Maine-Endwell Central School District - Leave Records (2019M-40)

… officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 … officials maintained accurate and supported employee leave accrual records …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40