Search
Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… operations. Town officials agreed with our findings and have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Division of Housing and Community Renewal Bulletin No. DH-120
… and the Comp Rate Code is ANN and the employee’s salary on any of the Job Data rows being evaluated is less than the … available for agency review after the automatic increases have been processed. All reports will be sorted by … or after the effective date of payment, the payroll system does not consider the AC-230 when calculating automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively … Supervisor did not maintain accurate accounting records and reports, and the Board could improve its oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Sodus – Financial Management and Professional Services (2013M-99)
… and monitoring. As a result, it repeatedly adopted budgets with inaccurate revenue and expenditure estimates, which led … ensure they are properly recorded and amounts paid back, with interest as appropriate, within the year as required. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Pulteney – Financial Management and Information Technology (2012M-177)
… management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. … and the Supervisor has not developed detailed procedures, for ensuring that financial duties are adequately segregated … or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Division of Housing and Community Renewal Bulletin No. DH-119
… Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in both the … of the Return from Leave with the next available sequence number. 4. Inactive or Leave of Absence (not related to a … or Return from Leave with the next available sequence number. If the effective date of the rehire or return from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and … 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Lackawanna – Network Management and Internal Controls (2021M-215)
… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… required to be filed each year, AUDs have not been filed with the New York State Office of the State Comptroller since … specified in Appendix A, Town officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… This generally occurs when an employee travels repeatedly to the same location over an extended period for official … likely incur substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can … in supplemental income upon which the employee will have to pay taxes, interest and, potentially, penalties that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDivision of Housing and Community Renewal Bulletin No. DH-118
… this payment via Direct Deposit. For employees that do not have Direct Deposit, this payment will be processed in a … on the April LLS payment cycle even if the employee does not receive the April 2022 LLS payment due to an … “Unsatisfactory” rating. In addition, if the employee has any subsequent time off the payroll, the increment code must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Act (FLSA) exempt employees, and enforced established requirements for leave requests, accrual records, and … of the Town listed as “exempt” are not subject to the requirements of the FLSA. Ensure that all “exempt” employees …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Olive – Claims Processing and Information Technology (2012M-223)
… The Board does not adequately audit claims presented for payment. The Board does not require documents such as … ensure claims are properly reviewed prior to authorizing payment. Adopt an acceptable use policy and require system …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… piggybank, pocketing over $240,000,” DiNapoli said. “We have no tolerance for abuse of the public’s trust and today … the recovery of a substantial portion of what we would have been able to prove at trial. I hope that this case …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Recent Trends and Impact of COVID-19 in the Bronx
… Major index crime in the Bronx (which includes murder, rape, felony assault, robbery, burglary, grand larceny and …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxCollection and Use of the Motor Vehicle Law Enforcement Fee
… (Division) and the Division of State Police (State Police) have ensured that such revenue was spent appropriately. The … fully staffed and since 2008 the unit has not purchased any new equipment. According to the State Police Annual Motor …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3