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Village of Ilion – Information Technology (2015M-34)
… Village did not have a breach notification policy or local law requiring notification of affected parties when there is … recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water Department to receive …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where … (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … and other relevant information. Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityLong Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers between the District’s bank accounts for payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Town of Hamburg - Finance Office (2023M-109)
… was arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the … unsupported payroll payments totaling more than $19,000 to the former Director while one of her direct reports …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted: … $6,800 included leave balances that were not authorized to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Painted Post – Board Oversight (2017M-92)
… receipts and disbursements, processing of user charges, payroll and information technology (IT). Various departments … Key Recommendations Adopt policies and procedures over payroll processing, cash receipts and disbursements, water …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District … generally agreed with our findings and indicated they plan to initiate corrective action. 1 District officials stated … included in their inventory records corresponding to the musical instruments represented several of each …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingNewark Valley Central School District – Procurement (2022M-60)
… [read complete report - pdf] Audit Objective Determine whether Newark Valley … District officials did not always seek competition for the purchase of goods and services not subject to … reviewed 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446 and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… corporation created in 2013 to facilitate, manage and implement designated community development projects or … of grants to acquire, perform environmental remediation and rehabilitate vacant homes for affordable owner-occupied … homes. There is no formal process to ensure a thorough and proper audit of claims is conducted prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… responsible for determining if a lien, offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does exist, OSC will redirect the appropriate … line was redirected due to a lien, offset, or payment assignment. All Business Units can also review the M171 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… and disbursements, credit cards, utility payments and payroll processing. Require supporting documentation for all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded … Key Findings The Board did not provide adequate oversight to ensure that financial activities were properly recorded … accounting records or provide regular financial reports to the Board. She also did not file required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60