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State Agencies Bulletin No. 308

… 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged to … process. Agencies that want to make line number changes for the position should not enter these transactions until …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002

Scio Central School District – Capital Assets (2024M-45)

… complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be located. The missing …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 … and approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)

… Office of Alcoholism and Substance Abuse Services (OASAS) for the prevention and treatment of alcohol and substance …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-follow

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is governed by an elected five-member Town Board, which …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m

Selected Aspects of the Dam Safety Program (Follow-Up)

… Purpose To determine the extent of implementation as of May 20, 2013 of the nine recommendations included in our initial audit report, Selected Aspects of the Dam … and its internal policy for inspection frequency was not consistent with its actual practice at that time. In …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-follow

Town of Kent – Procurement and Information Technology (2017M-85)

… use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85

Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)

… with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-follow

Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)

… sanitation and disposal of electronic media, inventory and online banking. Adopt a comprehensive disaster recovery plan …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84

Beacon City School District -- Budget Review (B6-15-4)

… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… period April 1, 2013 through July 25, 2016. Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology

Rockland County – Budget Review (B21-6-12)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing … participating municipalities. At least 547, or 9 percent, of Program tickets were given to non-players. However, due to … other tickets were given to non-players the number of tickets given to non-players is most likely greater. Key …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Erie County Probation Department – Restitution Payments (S9-20-11)

Determine whether the Erie County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)

… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claims

DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny

… insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. Page is charged with using her … health insurance benefit at village and taxpayer expense,” DiNapoli said. “I thank the New York State Police and …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larceny

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015. … services to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings … manner. The Board did not annually perform or provide for an annual audit of the Treasurer’s records and financial …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Steuben County – County Bridge Maintenance (S9-13-1)

… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1