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Opinion 2000 - 13
… company is automatically deemed to have vacated his or her membership in the first fire company upon joining the … company and thereby be deemed to have vacated his or her membership in the first fire company. Rather, such an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Waverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136East Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Huntington Manor Fire District – Cash Disbursements (2014M-108)
… they are paid. The Treasurer should maintain control of her signature stamp. Segregate the Secretary’s claims payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Miller Place Union Free School District – Check Signing (2017M-76)
… the Treasurer’s absence, the District Clerk does not have her own signature flash drive. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Rockland County – Court and Trust Funds (2019M-45)
… and trust funds for the period January 1, 2013 through August 15, 2018. Background The County Commissioner of … Key Recommendation There were no recommendations as a result of this audit. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Mount Morris Central School District – Claims Auditor (2022M-131)
… ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Bradford Central School District – Claims Auditor (2022M-157)
… ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… compensating controls to provide additional oversight of her work. Ensure that the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer … employees are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… and the former Clerk-Treasurer did not adequately perform her duties. As a result, during our audit period, the former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric financial duties or provide oversight of her work. As a result, the Deputy had complete control over …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… Determine whether Village officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Caton – Supervisor’s Records and Reports (2014M-359)
… bookkeeper with necessary financial training and review her work to ensure that all financial activity is accurate. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Rye City School District – Payroll and Leave Accruals (2016M-169)
… rates or hours, and there was no supervisory review of her work. Not all supervisors ensured the employees had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Carle Place Union Free School District – Payroll (2016M-69)
… the payroll clerk performs procedures to double check her own work, the review process should involve someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Orange County – Court and Trust Funds (2017M-225)
… court and trust funds and abandoned property. Pursuant to New York State Finance Law, the Commissioner is required to … on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to court …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Opinion 90-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … one continuous period (Military Law, §242[5]). An officer's or employee's entitlement under Military Law, §242(5) to receive his or …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 94-16
… or employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect … section 802, no chief fiscal officer, treasurer, or his or her deputy or employee, shall have an interest in a bank or … of the IDA governing board and its treasurer, his or her interest in the bank would be prohibited under section …
https://www.osc.ny.gov/legal-opinions/opinion-94-16