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Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… July 7, 2016. Background The Town of Plainfield is located in Otsego County and has a population of 915. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Cortland County - Claims Audit and Check Printing (2018M-247)
… Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct … Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Lakeland Fire District – Travel and Conference Costs (2013M-145)
… the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. … Board of Fire Commissioners. The District’s expenditures for the fiscal year ending December 31, 2011 were … The Board did not ensure that the District only paid for actual District expenses, necessarily incurred on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Village of Millbrook - Financial Operations and Procurement (2018M-135)
… Determine whether: The Board provided adequate oversight to ensure that Village resources are safeguarded. Village … Maintain documentation for the restricted donations to ensure that they are used accordingly. Close bank accounts … not used for Village purposes. Amend the purchasing policy to require Village officials to obtain professional services …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… District financial activities were properly recorded and reported. District officials solicited competition for … bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. … services. Key Recommendations Ensure that cash and other accounts are accurately reconciled and recorded in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… all four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old … regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and furnishings to be safe and suitable for …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… more over the years. “New York City Transit can and should do more to collect fines from those who violate its rules,” … Even when the contact information is available, TAB didn’t do all that it could to follow up and collect. For example, …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedTown of Minerva – Payroll and Cash Receipts (2015M-342)
… to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, … Because the Board has not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Board with monthly reports that include an accounting of all cash receipts and disbursements, cash balances and …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Batavia …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Henrietta – Financial Management and Purchasing (2013M-208)
… The Board has adopted budgets that were not based on sound and realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Dansville – Water and Sewer Operations (2017M-273)
… to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 through … Trustees. The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and … capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital … multiyear financial and capital plan or reserve policy to address the Town’s operational and capital needs, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not issue duplicate receipts for all money collected. Department officials can continue to improve … Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. Issue duplicate receipts for all money collected for which no other evidence documenting …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… you are automatically covered. If your employer chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, you would not be eligible for them. Note: This benefit … creditable service beyond 20 years. If you are age 55 at retirement and your regular plan would provide a greater …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b