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Town of Allen – Town Clerk Collections (2024M-120)
… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … corrective action. … Determine whether the Town of Allen Town Town ClerkTax Collector Clerk properly recorded …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-co-soil-water-2017-199.pdfDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Steven G. James said, “These charges demonstrate that people who are placed in a position of trust and take … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller DiNapoli announced the arrests …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… the Board did not have accurate information with which to base its financial decisions and, ultimately, did not adopt … Board continues to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/green-island-55.pdfNYSLRS Fact Sheet
… Overview The New York State and Local Retirement System (NYSLRS) administers two distinct retirement systems. They … Information (as of March 31, 2024) Overall membership in NYSLRS: 1,236,057 713,802 members (74% of members are …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetTravel/Conference Claim Requirements – Travel and Conference Expense Management
… employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include … Cross-references to other claims if the total travel claim is spread among multiple vouchers. For example, a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsOpinion 89-12
… professional engineer to prepare plans and specifications for the erection of a prefabricated building. You also state … provided by the practitioner or his or her organization for such government body (see also section 29.3[a][4]). While … to prepare specifications to furnish and install equipment for courthouses. The engineer also generally was to supervise …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Account Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… to the Town of Erin. “This indictment shows that nobody is above the law – a principle that has guided my office in … in government and wastes taxpayer dollars, and that is why I will continue to pursue those who betray the public trust.” … gas engine for the Highway Department’s 4-cylinder diesel Cat Loader. It is believed the parts and services expensed …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicLead Contamination of State Armories
… and air conditioning system; and as a result of weapons cleaning, maintenance, movement, or storage. Personal … and dermal contact and can result in growth disorders as well as damage to the nervous system, kidneys, and … agreement and one is a military museum in a former armory building. Lead hazard awareness training was not provided to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesProperty Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditDiNapoli Announces State Contract and Payment Actions for April 2015
… Division of State Police $1.8 million with Qiagen Inc. for DNA supplies and materials. State University of New York … million for performance advances, salary increases and longevity payments to state employees, including members of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Cities – Second Class Cities Law Section 64 and individual city charters Libraries – For public libraries – Education … For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionSchuyler County – Treasurer’s Office (2014M-186)
… Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s … chief fiscal officer. The Treasurer is the recipient and custodian of all of the County’s money and responsible for maintaining an accurate accounting of all …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Standardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be … cash advance proceeds. Certification – there should be a statement to be signed by the traveler stating that he or she …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsTown of Sand Lake – Justice Court (2015M-121)
… through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121School District Bus Safety (2018-MS-4)
… Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. … in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Fund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfTown of Darien – State Contract Loader Purchases (2013M-88)
… not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and … appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot demonstrate that …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88