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City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations … judgments and pursue fine collection to ensure that all fines are promptly collected. … City of Mount Vernon …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Point System is not consistent with General Municipal Law (GML). Points were not awarded in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls … production and distribution facilities for the benefit of the municipal and commercial customers. The Authority is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Town of Deposit - Budget Review (B4-14-22)
… budget are reasonable. The Town has adopted a local law to override the tax levy limit in 2015. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… relevant provisions of the New York State Public Housing Law and regulations prescribed by the Federal Department of …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… of the Clerk’s records, as required by New York State Town Law Section 123. Key Recommendations The Clerk should: …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water … Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a … in 2014 was unaccounted-for. Key Recommendation Continue efforts to investigate causes of excessive water loss and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Town of Warrensburg - Procurement (2014M-96)
… has not been reviewed or adopted annually as required by law. Not all purchases which required written quotes included …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 Rules (Thiele) / S.8417 Krueger - Provides … expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … $1.4 million. An unauthorized employee was allowed to override the approval process for 31 purchases totaling … Monitor the activity within the computerized software to prevent unauthorized approvals. Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mUnified Court System Bulletin No. UCS-195
… Based upon an agreement between the Chief Administrative Judge and the Office of the State Comptroller, beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesOne-Year FAS – Career Plan
… Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months … pay; Payments made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOperational Advisory No. 18
… Management Unit will inactivate ROA Vendor IDs 0RASP00000 and 0RAE000000. Business Units should use Vendor ID … that all ROA vouchers that reference Vendor IDs 0RASP00000 and 0RAE000000 are paid prior to June 1, 2015. The Bureau of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOverview – Career Plan
… earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years … pay; Payments made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for …
https://www.osc.ny.gov/retirement/publications/1642/overviewPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or adopt other … Audit and approve bills prior to the Treasurer making payment. … Pennellville Volunteer Firemans Association Inc …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to … meeting minutes that specifies the claims approved for payment. … Halfmoon Hillcrest Volunteer Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Department operations for the period April 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityVillage of Stamford – Claims Audit (2022M-197)
… of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Personal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… prior to being made, including a $800 credit card payment to a non-Company vendor, $540 for member … properly supported and authorized by the Board prior to payment. Company officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and