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Town of Olive - Accrued Leave and Information Technology (2019M-84)
… complete report - pdf] Audit Objective Determine whether Town officials accurately maintained employee accrued leave records. Determine whether Town officials ensured the information technology (IT) … against unauthorized use, access and loss. Key Findings Town officials did not: Maintain accurate leave records or …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … Establish a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial … records. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days … the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Division of Housing and Community Renewal Bulletin No. DH-104
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees … The purpose of this bulletin is to provide the Division of Housing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… $869,436 in reimbursable costs on its CFR for two rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). … testing, and maintenance of resident care-related medical equipment. The Department oversees nursing homes in … our initial audit report Oversight of Resident CareRelated Medical Equipment in Nursing Homes …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followLatham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… deposited in a timely and accurate manner. Key Findings The Department’s cash receipts were not always collected, recorded or deposited timely. The Board did not adopt written cash receipts policies. … which precludes the Department and us from confirming all funds collected were recorded and deposited in a timely and …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Collection of Petroleum Business Tax and Motor Fuel Excise Tax
To determine whether the Department of Taxation and Finance Department has systems and practices in place that allow it to appropriately collect Petroleum Bus
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28A Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … stolen and dreams deferred. Across our country, Americans of all backgrounds are demanding real change. Acknowledging … The brutal killing of George Floyd is yet another traumatic example of the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of Ogden – Financial Management and Justice Court (2014M-234)
… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and two Court clerks. The Court collected fines totaling $294,958 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Division of Housing and Community Renewal Bulletin No. DH-105
… Purpose The purpose of this bulletin is to inform the Division of Housing and … whichever results in a higher salary. For the purpose of this section, “base pay” shall now include any Longevity Lump … employees is effective 04/01/2020. Eligibility Criteria This provision applies to any eligible RRSU employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… that on Thursday, February 13, 2020, Jolene Roy, 45, of Pine Bush, pleaded guilty before Orange County Court Judge … in the First Degree, in connection with the embezzlement of over $21,000 from the Town of Crawford, where Roy served as Town Clerk. At the time that …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseTown of Covert – Financial Management and Justice Court (2015M-180)
The purpose of our audit was to review the Towns budgeting practices and its resultant financial condition and to review the Courts financial activity for the
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… licensed twice – once as a parking lot to accommodate a tenant displaced from an MTA project, and once to a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Although the Town has a collective bargaining agreement (CBA) with the highway department employees, the Town lacks …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326