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Town of Carroll – Town Clerk (2022M-20)
… [read complete report - pdf] Audit Objective Determine whether the Town of … swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Putnam Valley – Purchasing (2013M-193)
… internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background … members and the Town Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Franklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… accurately prepared and submitted in a timely manner for all eligible nonresident homeless students. Complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidSchenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District District officials maintained adequate math workbook workbook inventories and ordered workbooks as needed
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Village of Greene – Investment Program (2023M-112)
… and annually review the investment policy Consider all four objectives of a comprehensive investment program - …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The … required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … and have not conducted periodic physical inventories in at least 10 years. As a result, officials lack assurance the capital asset records are complete and accurate, and that …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… maintains control of her electronic check signature at all times. Designate a Deputy Treasurer to sign checks and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop written financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsState Agencies Bulletin No. 765
… GOER using Earn Code FRB in Time Entry transactions for all recipients of the CLEFR Program for calendar year 2007. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007State Agencies Bulletin No. 757
… is not correct, agencies must send an e-mail to the Payroll Deductions mailbox providing the correct address … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To request verification of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/757-verification-agency-return-address-employee-w-2-statementsCollection of Lease and Permit Revenues (Follow-Up)
… recommendations made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). … report. Recommendation None Other Related Audit/Report of Interest Department of Labor: Assessment and Collection of Selected Fees and Penalties ( 2010-S-70 ) … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followVillage of Old Westbury – Justice Court (2017M-64)
… overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s … funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Prepare and file the required annual financial report (AFR) with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and … accurate accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. … The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and OSC's …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial … collections for those cases where defendants failed to appear in Court, and these outstanding tickets equate to approximately $33,000 in unearned revenues for the Town. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … District officials have depleted unexpended fund balances to precariously low amounts. The school food service fund has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria