Search
Village of Cohocton – Cash Receipts (2015M-63)
… Steuben County and has a population of approximately 880. The Village is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Oswego City School District - Separation Payments (2021M-194)
… to be used toward her future health insurance coverage and a $2,908 separation payment. However, the teaching … written procedures for calculating separation payments and benefits. Review language in current CBAs and employment contracts, and consult with the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Town of Greene – Justice Court Operations (2021M-95)
… However: The Justices did not deposit all collections in a timely manner. The Justices did not perform monthly … and Justice Martin was unaware that the cash balance in her account exceeded known liabilities by $5,869 as of … cash balances. Annually audit the Court’s records in a sufficiently detailed and properly documented manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… selected financial activities for the period January 1, 2011, through October 19, 2012. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… system administrator and assign user access rights based on job duties. … EastportSouth Manor Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userOpinion 91-48
… as a result, that section 801 is not applicable. At least one lower court, however, has held that an application for a … 801, 551 NYS2d 392, lv den 76 NY2d 706, 560 NYS2d 988, one board member purchased insurance from an applicant before …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Travel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for … conference fees; air, train or bus travel; rental cars; meals (unless a meal allowance is provided for); tolls; parking; etc. These …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsOpinion 90-28
… or employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect … confidential information acquired in the course of his or her official duties or using such information to further his or her personal interests. Paragraph (c) of subdivision (1) of …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 90-58
… for purposes of the conflict of interest provisions of article 18 of the General Municipal Law, but may be subject … and service these policies. General Municipal Law, Article 18 (§800 et seq .) governs conflicts of interest of … Law, §801), and none of the exceptions contained in article 18 are applicable (see General Municipal Law, §804). …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Town of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted … January 1, 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … and a running cash balance was not maintained. The Treasurer has not filed an annual financial report with the … Ensure the monthly reports received from the Treasurer include revenues, expenditures and reconciled cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Ensure the bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Greenport – Town Clerk Operations (2017M-3)
… and did not make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide … received and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… our audit was to examine the Authority’s claims auditing and cash receipts processes for the period October 1, 2015 … with Authority bylaws. The Board did not adopt policies and written procedures for the Authority’s cash receipt … transactions in the financial software, preparing and making bank deposits and preparing bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The … duties were performed by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Madison County - Claims Audit and Payment Process (2019M-142)
… corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax … an annual audit of, or retain an independent auditor to audit, the books and records of the Clerk. Key Recommendations Take appropriate action to recover the money due from the Clerk. Ensure that tax …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91