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Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… A village recreation attendant admitted stealing more than … the theft and brought the matter to Flynn's office as part of their ongoing partnership. Erickson was terminated … taxpayers, but stole money intended to support programs for children in the Village of Hamburg. I want to thank our …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesTown of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95State Agencies Bulletin No. 1861
… An active employee being paid by multiple companies must only provide Form W-2 statement consent once. They will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Agencies Bulletin No. 1958
… An active employee being paid by multiple companies must only provide Form W-2 statement consent once. They will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Opinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college … Whether the abovementioned individuals all of whom are paid by the county are required to comply with …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 2001-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … not relevant here, the town board of each town shall fix, from time to time, the salaries of all officers and … pursuant to the board's authority under Town Law §27(1) to fix, from time to time, the salary of all town officers (Opn …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Madison County - Claims Audit and Payment Process (2019M-142)
… without Board approval. The Treasurer did not control the check signing process for computer generated checks and …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Police. “School districts are struggling to make ends meet during these difficult times. It is … that Ms. Hand allegedly stole from the district to fund her personal shopping,” said DiNapoli. “I thank U.S. … York Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379West Babylon Union Free School District – Claims Audit (2024M-62)
… complete report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) … claims auditor properly audited claims. Key Findings The claims auditor did not perform a proper audit of claims. … with New York State (NYS) Education Law Section 1724. The claims auditor did not report directly to the Board, did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Sherman Central School District – Claims Processing (2016M-352)
… expectations and requirements. The claims auditor does not compare invoices against quotes, bids or government … ensure the claims auditor adequately performs her duties. Compare invoices against applicable quotes, bids and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Town of New Lisbon – Financial Oversight (2013M-12)
Town of New Lisbon Financial Oversight 2013M12
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department cash collections of … jointly investigated this matter. In October 2018, the attendant admitted stealing more than $150,000 from the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing … Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsOpinion 92-56
… the general municipal law. Thus, pursuant to section 116, only those travel expenses which have actually and … put differently, it includes matters directly affecting only the employer and employee relationship" ( Levitt v Board …
https://www.osc.ny.gov/legal-opinions/opinion-92-56