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Oswego City School District - Separation Payments (2021M-194)
… future health insurance coverage and a $2,908 separation payment. However, the teaching assistant did not meet the CBA …
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)
… and Justice Martin was unaware that the cash balance in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, … of unidentified cash balances. Annually audit the Court’s records in a sufficiently detailed and properly documented …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userOpinion 91-48
… (applicant before planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning … GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's personal attorney appears before … rise above the type of speculation that would effectively make all but a handful of citizens ineligible to sit on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 90-28
… OF INTEREST -- Engineering Services (planning board member performing private engineering services for … services for subdivisions) GENERAL MUNICIPAL LAW, §805-a(1)(c): A planning board member is prohibited from receiving … for engineering services performed in connection with any matter before the planning board. Although there is …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 90-58
… 806: The sale of an individual insurance policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with the municipality for purposes of the conflict of … a firm, partnership or association of which he or she is a member or an employee (General Municipal Law, §803[3][b]). …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the … No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Town of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 … 2015 totaled over $1.1 million. Key Findings The Clerk did not issue press-numbered duplicate receipts for all cash …
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)
… 30, 2017, the recreation attendant (attendant) did not remit Department cash collections of approximately … public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … for. Village officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Sherman Central School District – Claims Processing (2016M-352)
… job description that outlines the claims auditor’s expectations and requirements. The claims auditor does not … to ensure the claims auditor adequately performs her duties. Compare invoices against applicable quotes, bids …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… The purpose of our audit was to examine the Authority’s claims auditing and cash receipts processes for the period … adopt policies and written procedures for the Authority’s cash receipt process. The clerk’s duties were not … controls, such as providing supervisory review of her work. … Rockville Centre Housing Authority Claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a … the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialNew York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to … District officials did not always seek competition for purchases that are not subject to competitive bidding. … duties. Officials did not always seek competition for professional services. No competition was sought for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Madison County - Claims Audit and Payment Process (2019M-142)
… checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank … Discontinue allowing the credit card vendor to directly withdraw funds from County bank accounts. County officials …
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)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… manner. The former Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not … or unauthorized leave payments. Ensure the Clerk-Treasurer’s monthly reports to NYSLRS are accurate. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of New Lisbon – Financial Oversight (2013M-12)
… audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide more oversight of the financial activities of …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… of Audit The purpose of our audit was to assess the Town’s internal controls over financial operations for the period … did not provide adequate oversight of the bookkeeper’s duties during our audit period. The Supervisor did not … 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)
… of Audit The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2015 through … The Board did not provide adequate oversight of the Clerk’s financial activities and did not provide for an annual audit of her records. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Orleans County – Court and Trust Funds (2014M-043)
… our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is … The records maintained by the County Clerk and Surrogate’s Court were generally up-to-date and complete, and we noted … as abandoned property. After we brought these actions to her attention, the Treasurer took immediate corrective …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043