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Travel Advisory No. 12
… the SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy enters and … the AC 160-S completed by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school districts. … its 19 component and other participating school districts, is governed by a seven-member Board of Education elected by … with its component districts for the operation of adult and continuing education programs. During the 2013-14 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… the arrest of Shannon Tiede, the clerk of the Town of Alexander, for allegedly stealing nearly $3,000 from the town … “Ms. Tiede violated the public trust by disregarding the law and stealing from town funds. I applaud the Comptroller’s …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, … policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … $450,000. Key Finding The Board and Supervisor did not meet their fiscal oversight responsibilities. Nearly …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… with hours worked at other municipalities. The Clerk did not allow for travel time between the Town and another … estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick leave at a … Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Adopt policies …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsWayne Central School District – Financial Management (2012M-229)
Wayne Central School District Financial Management 2012M229
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, … One of the projects in our review was approved for a PILOT agreement even though a SCIDA Board member was the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programLyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether … Of the 36 disbursements for claims that we reviewed, two were not audited or approved by the Board. During the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Real Estate Advisory Committee
… of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeCity of Amsterdam – Records and Reports (2013M-266)
… as in revenues and expenditures. The City’s fiscal year runs from July 1 through June 30 and the City generally …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… the Town of Hempstead in Nassau County. The District is governed by a seven-member Board of Education that is responsible for managing and controlling the District’s financial and educational affairs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Village of Nichols – Financial Condition (2013M-50)
… Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February … is $101,711, funded mainly from real property taxes, State aid and non-property tax distributions. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… [read complete report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was reasonable. Determine if the Board ensured that leave records were properly maintained … handbook, Board resolution, individual contract or collective bargaining agreement (CBA). Except as specified in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsOrleans County – Department of Social Services (2012M-222)
… two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. … Legislature. The County’s budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County … payments. Ensure that the process for obtaining SNAP application/recertification documentation is consistent and …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… or unexpended surplus funds if anticipated funding falls short. Key Recommendations Closely monitor actual expenses to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… Determine whether the Board properly monitored credit card use and ensured non-payroll disbursements were … Key Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the … appropriateness of 31 vouchers totaling over $1,300 for food, drinks and tableware. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… seeking financial assistance. None of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" … for tax abatements. Officials billed one business using a PILOT billing schedule different from the Board-approved … in the under-billing of $246,000 in the 12 years since the PILOT agreement inception. Key Recommendations Develop, adopt …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-project