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Rye City School District – Payroll and Leave Accruals (2016M-169)
… our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly … year totaled approximately $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates … Key Recommendations Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Village 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-152NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… New York State Comptroller Thomas P. DiNapoli today announced … of Deputy Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. Titarchuk previously … University with a B.S. in Applied Mathematics. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerBradford Central School District – Claims Auditor (2022M-157)
… whether the Bradford Central School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because … whether the Bradford Central School District District claims auditor performed a proper claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… paid claims totaling $91,247 that did not have proper detail and support. Key Recommendations Segregate the … are audited annually. Ensure all claims have proper detail and support before authorizing them for payment. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… Determine whether Village officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Mount Morris Central School District – Claims Auditor (2022M-131)
… Southern Tier Board of Cooperative Educational Services (GST BOCES) service charges totaling $58,320. The Board of … bids and contracts. Properly audit all claims that include GST BOCES service charges. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Opinion 98-3
… OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) … prohibited interest in contracts between the town and the partnership, unless an exception in General Municipal Law, … of other compensated services on behalf of clients of the partnership in connection with matters before the town may …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Opinion 96-15
… -- Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning … the conduct of the building inspector or from the town's planning and zoning activities is properly chargeable to … initial determination in this regard (see Town Law, §§64[1], 119). If the town board determines that the judgment …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 90-28
… receive compensation for engineering services performed in connection with any matter before the planning board. … a planning board member performing uncompensated work in connection with a matter before the board, the board member … any "services" in his or her private capacity, in connection with any matter pending before his or her agency, …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Property Tax Credits
… The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the … Tax Law. Background The Department’s administration of Property Tax Freeze, Property Tax Relief, and STAR credits … The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsOpinion 92-38
… village) VILLAGE BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) … fire chief and the department fails to submit a new nomination, the village board may not appoint a new chief. In … department has indicated that it will not submit a new nomination and that it is not aware of anyone else willing to …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, … purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the Towns records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andOpinion 92-27
… charitable contributions payable upon a revocable written request by an officer or employee. You state that a city … You ask whether the city may honor the council member's request. At the outset, we note that the council member may … provides statutory authority for wage assignments at the request of municipal officers or employees. This section …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Amityville Union Free School District – Payroll (2016M-155)
… District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. The District, which operates five schools with … included work of a routine nature that, with proper scheduling, may have been avoidable. Although the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in … not have any written procedures outlining how user access rights should be established or modified. District officials … for granting, changing and terminating user access rights to specific financial software applications. Designate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userVillage of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63