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Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Authority security. The Treasurer did not review the debit card statements and receipts. Key Recommendations Compare … Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Richmondville – Disbursements (2012M-178)
… that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or establish mitigating …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the village. “Too many public … to her husband and used village funds to date on Match.com. She was able to do so because village officials provided …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Thomas P. DiNapoli and Wyoming County District Attorney Donald G. O’Geen. Conaway was sentenced to a one year …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyLump Sum Payments – Enhanced Reporting
… types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, housing, … Workers’ compensation * If an employee receives a settlement, you must submit the settlement agreement or court documents to NYSLRS for review …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsState Comptroller Releases Municipal Audits
… (Cattaraugus County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed certain …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… the District on January 6, 2022. She was sentenced to pay full restitution to the District. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTupper Lake Central School District – Records and Reports (2021M-14)
… As a result, $359,427 in unexpended funds were not used to pay related debt, which could have reduced the District’s tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Berne – Board Oversight (2021M-77)
… ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed or audit any credit …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key … proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Stamford Central School District – Fund Balance Management (2022M-199)
… 11 reserves were not reasonably funded, or used to pay related expenditures, during the last three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Rye City School District – Payroll (2024M-2)
… As a result, residents are not being made aware of what the District expects to incur in overtime costs and the … from monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… were unaware of these deficiencies and continued to pay the firm even though the contract terms were not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Board does not see check images in the subsequent month to verify that prior approved claims were in fact paid as … check images for all District disbursements so it can verify claims were paid as directed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsMonroe County – Golf Course Contract Management (2014M-111)
… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… The purpose of our audit was to determine whether town assessors were properly administering select real property … to granted exemptions and consult with the New York State Office of Real Property Tax Services or applicable County Real Property Tax Services Office, as necessary, for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Military Service Credit
… duty from August 1, 1990 to December 31, 1992 or from September 11, 2001 to December 31, 2005 do not have to pay …
https://www.osc.ny.gov/retirement/members/military-service-creditState Agencies Bulletin No. 2159
… personal usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … through October 31, 2018 as income on the employee’s 2018 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, then employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1764
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … through October 31, 2019 as income on the employee’s 2019 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, then employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-provided