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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… New York State Comptroller Thomas P. DiNapoli today announced the … Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. Titarchuk previously served the …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… Court while the other court clerk was absent, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 43, of … continue to root out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesRainbow Rhymes Learning Center (Follow-Up)
… Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately supported. We found that Rainbow claimed … adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followCity of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … budget for next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Rye – Boat Basin Fund (2013M-289)
… June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a … allocation of administrative services could be improved. In 2000 and 2001, the City contracted with an outside vendor … Boat Basin fund. Although the cost allocation was updated in 2001, it has not been updated since that time. The City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289SUNY Bulletin No. SU-164
… Purpose To allow SUNY to utilize a new deduction code exclusively to transmit payments for … for the appropriate reporting and tax withholding. A new deduction code has been established that will allow these … order to offset the balance on their student account. This new deduction code is limited to the Nonresident Alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… State Comptroller Thomas P. DiNapoli announced the sentencing … “This case is a warning to anyone attempting to steal state pension funds,” DiNapoli said. “We are tracking you and …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsXIII.10 Overview – XIII. Employee Expense Reimbursement
This section provides Agencies with guidance on how to process a refund owed to the State by an employee using the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. … of Allegany is located in Cattaraugus County and has a population of approximately 1,800 residents. The Village … Key Findings Village officials did not seek competition when purchasing vehicle fuel as required by GML and the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal … The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which … to the DMV or close his bank account as required when he resigned. Key Recommendations Take action to recover …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Liberty – Financial Condition (2013M-109)
… The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an … five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted … to address the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether the City of Glen …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mHuman Resource Practices (Follow-Up)
… Human Resource Practices (Report 2018-S-57 ). About the Program A part of the State University of New York (SUNY) …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… to January 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Village of Fairport Industrial Development Agency is an independent public benefit corporation which offers … Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, appointed by … Key Findings The Board manages the Agency as if it is a department of the Village of Fairport Office of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board