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Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its procurement and investment policies, or with statutory requirements relating … by limiting the investment decisions to the Library’s Committee and by ensuring funds were properly invested. Key …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, … our review of Court operations back to August 1, 2013 and forward through November 30, 2016. Background The Village … is located in the Town of Brookhaven in Suffolk County and has approximately 515 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the … The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. The Town is governed by … Town Board (Board) consisting of the Town Supervisor and four councilpersons. The Town’s 2012 budget totaled …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Green Island Power Authority – Electric Billing and Collection (2015M-137)
… The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, … $5.8 million. Key Finding The Board established and implemented strong internal controls over the Authority’s billing and collection process. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Clyde – Financial Management and Board Oversight (2013M-96)
… and the Board’s oversight of financial operations for the period June 1, 2011, through January 11, 2013. … approximately 2,100 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … or developed long-term financial and capital plans. As a result, the Board has adopted budgets that were not based …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… costs) from each casino. During the State fiscal year ended March 31, 2020, the Commission reported that it …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andPulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … vacation leave upon separation from the District based on past practice, even though their individual employment … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… said Attorney General James . “Public corruption in any form will never be tolerated, and my office remains committed …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeDivision of Housing and Community Renewal Bulletin No. DH-105
… calculating promotions for RRSU employees who have earned Longevity Lump Sum (LLS) payments. Affected Employees Employees in RRSU who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37Division of Housing and Community Renewal Bulletin No. DH-109
… this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees represented by District Council 37 (DC37), Local 1359, in Bargaining Unit 67 are affected. … deduction for Union Dues (Code 224) based on the annual salary amounts as follows: Annual Salary Deduction Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseDivision of Housing and Community Renewal Bulletin No. DH-106.1
… affected. Background The 2016-2021 Agreement between the State of New York and DC37, provides for payment of the … 2020 DC37 LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in … purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1061-april-2020-district-council-37-dc37-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-108
… of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-108-hold-april-2020-district-council-37-dc37-2-salaryDivision of Housing and Community Renewal Bulletin No. DH-106
… that a Correction Sheet has been faxed; please include the Department ID and ‘LLS Correction Sheet’ in the Subject line. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-106-april-2020-district-council-37-dc37-longevity-lump-sumVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… This matter has been referred to the Schoharie County District Attorney’s Office. Financial records maintained by …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… adopt comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… billed, collected and enforced. Board-adopted water rates were incorrectly setup in the billing and collection … of water and sewer charges. Ensure Board-adopted water rates are correctly setup in the billing and collection …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by … 1, 2016 to January 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum businesses for …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxTown of Covert – Financial Management and Justice Court (2015M-180)
… Key Findings The Board adopted budgets that relied heavily on appropriated fund balance and fund balances have declined. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… in our initial report, Utilization of the Arch Street Yard and Shop Facility ( 2016-S-78 ). About the Program The … benefit corporation providing transportation services in and around the New York City metropolitan area. As part of … East Side Access Project (ESA), it constructed a new yard and shop facility at Arch Street in Long Island City, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-follow