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Town of Parma – Financial Management and Information Technology (2012M-96)
… of the financial recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key … written disaster recovery plan. Designate an employee who does not work in the Finance Office as the system …
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)
… a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee …
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)
… A color copier and refrigerator with a combined purchase price of more than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES …
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)
… complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial … and bank reconciliations were not performed. As a result, the current Supervisor and bookkeeper were unaware …
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
… as employee income. The employee’s personal income tax liability for these travel expenses can be negligible, … in certain instances, the employee’s personal income tax liability can be substantial. This generally occurs when … employee will, as outlined below, likely incur substantial tax liabilities with respect to reimbursement of travel …
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
… will be processed in separate paychecks dated 04/27/2022 (Administration Pay Period 1L). Due to the issues surrounding … addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 0001 to 2022. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation …
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)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
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)
… documents such as receiving reports, quotes, or bid or State and County contract information be submitted for claims …
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)
… not review any fuel usage reports generated daily from the new computerized fuel system and did not compare a perpetual …
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
… Dennis Brown pleaded guilty to stealing $240,000 in public funds and must now pay full restitution. The thefts … public funds to pay for groceries, cooking classes, liquor store purchases, a subscription, gift shop purchases, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
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
… the Bronx and citywide, many residents have been unable to pay rent, and there was concern that evictions would be …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxCollection and Use of the Motor Vehicle Law Enforcement Fee
… insured in the State. The Fee is collected by the insurance companies and remitted to the Department. Between April 2008 and March 2012, insurance carriers remitted $384.8 million to the Department. … attorney's offices to combat motor vehicle theft and insurance fraud. The State Police uses Fee revenue to fund …
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)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Division of Housing and Community Renewal Bulletin No. DH-113
… Services Unit (RRSU) LLS payment and provide instructions for payments not automatically processed. Affected Employees … April 2021 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates Payment … Sheets to the Payroll Earnings mailbox; 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-113-april-2021-district-council-37-dc-37-rent-regulationSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… and cases with the highest probability of collection to in-house staff. DOF’s Collection Division is responsible for collecting all amounts due from summonses that are in judgment (i.e., a vehicle owner has failed to pay the … Environmental Control Board Compliance Unit, which has an In-House Collections Unit responsible for collecting fines …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town and the private citizen’s group so that it does not appear the Town is fundraising. Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … Directors, appointed by the Village Board. Total expenses for the 2013-14 fiscal year were approximately $510,000. Key … commingled bank accounts and accounting records for the three entities. The Agency retains additional rent …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by … Board borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88