Search

Village of Albion – Water and Sewer Rents (2013M-108)

… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection … of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is … large meters were tested and calibrated on a regular basis to help ensure that bills, especially those for the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck … confidence in the operations of their local government or school district. Allocating resources to improve the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process

… Basically, a claim is a demand presented for the payment of money due for … that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Town of Berne – Board Oversight (2021M-77)

… B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Cortlandville – Fuel Purchases (2012M-171)

… June 21, 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The … Town paid the lowest price compared to available State and County contract prices. Key Recommendation Competitively bid …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Campbell-Savona Central School District – Financial Condition (2015M-42)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Town of Smithtown – Departmental Operations (2017M-66)

… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Rockville Centre Union Free School District – Information Technology (2023M-140)

… Objective Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance … on District computers although the District’s regulations for acceptable Internet use and computer resources and data …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Chateaugay Central School District – Leave Accruals (2016M-149)

… in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… percent) totaling approximately $87,300 did not have the required proof of insurance on file. We also found buyout …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Miller Place Fire District – Credit Cards (2024M-58)

… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

CUNY Bulletin No. CU-612

… Purpose To provide agency instructions for processing the 2017 CUNY Nurses Health Specialty … The 2017 CUNY Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse … separate check dated 02/15/18. There is no direct deposit for this payment. Eligibility Criteria The following …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-612-2017-city-university-new-york-cuny-nurses-health-specialty