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Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… complete report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Towns annually. Review and approve financial transactions on a regular basis and have them audited annually. Charge the appropriate service fees and interest on late lease payments. Company officials disagreed with … corrective action. Appendix B includes our comments on issues Company officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Boylston – Financial Condition (2021M-69)
Determine whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or … Key Recommendations Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… use a competitive process to procure goods and services or ensure claims were properly supported or for valid purposes. Officials: Did not solicit competition … seven professional service providers totaling $177,827 or seek competitive bids for goods and services from five …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Springfield – Credit Card Purchases (2020M-138)
… were adequately supported, for legitimate purposes or approved before payment. Credit card statements were … to the prior Supervisor and not provided to the Board or always reconciled with supporting documentation before … credit card policy and avoid unnecessary interest charges or late fees. Require adequate supporting documentation and …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… which can result in higher than necessary real property tax levies. Key Recommendations Adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Overview – Legacy Reporting
… not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … do not report contractors or consultants working for you. (To determine whether someone is an employee or a contractor/consultant, please refer to our Independent Contractor vs. Employee page .) Employers …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewAlexandria Central School District – Financial Condition Management (2020M-109)
… adopted reasonable budgets and adequately managed the District’s financial condition. Key Findings District officials did not adopt reasonable budgets and … manage financial condition during our audit period. The District’s budgeted appropriations from 2016-17 through …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for … An analytical review may also indicate that certain types of expenditures may have been inappropriately incurred. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCorning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Plymouth – Employee Benefits (2023M-176)
… holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Opinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 1689
… (pay period end date of the period including 11/01/18) are eligible to receive the 2018 M/C Uniform Cleaning and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1689-2018-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1780
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees … and Division of Military and Naval Affairs authorize a 2019 Uniform Cleaning and Maintenance Allowance to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1780-2019-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1865
… Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis … University Police Investigator 2 Or is working as a plain clothes detective in the Office of Parks, Recreation and … code of Leave of Absence/MLS). Employees working as plain clothes detectives in the Office of Parks, Recreation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 93-5
… and secure regularity and uniformity of procedure are held to be directory, and not mandatory, unless …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Town of Almond - Tax Collection (2019M-188)
… accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The Clerk did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188