Search

City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)

… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …

https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m

State Agencies Bulletin No. 1509

… of unavoidable proximity to vehicular traffic within the highway Rights-of-Way are eligible for Special Assignment to … Preservation (Department ID 49xxx) who routinely work on Interstate Routes within NYS, on NYS highway routes or on NYS parkway systems at least one-third …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1509-2016-special-assignment-duty-pay-calendar-year-2015-public-employees

DiNapoli: Former Treasurer Arrested in Village of Millport Theft

… Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found … Haverley, 65, of Horseheads, was charged with third degree grand larceny, a Class D felony. She was arraigned Tuesday at … Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theft

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) … which comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active … 12 PILOT agreements with 21 businesses. Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management

Broome County – Financial Condition (2013M-224)

… our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. … million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key … sufficient levels of fund balance to support current and future operations or provide a mechanism to cover budgeted …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224

City of Long Beach – Budget Review (B7-14-12)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12

Department of Transportation Bulletin No. DOT-25

… provide agency instructions for processing the 2014 Shift Lump Sum Payment. Affected Employees Employees in the CSEA … 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum payment of $400. Employees eligible for the 2014 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-25-2014-shift-lump-sum-payment-winter-maintenance-season

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… due to the use of shared usernames and passwords at the window terminals as well as the ability to overwrite …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)

… of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the … were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing

Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)

… approximately $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation

Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)

… limit during the 2011-12 and 2012-13 fiscal years and tax levies may have been higher than necessary. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts

Waverly Central School District – Financial Condition (2013M-148)

… period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is located in Tioga and … Waverly Central School District Financial Condition 2013M148 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148

Frankfort-Schuyler Central School District – Financial Management (2016M-226)

… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226

Liberty Central School District – Budget Review (B4-13-4)

… in the District’s general fund as of June 30, 2002. Local Finance Law requires all local governments that have been authorized to issue … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4

North Greenbush Common School District – Budgeting (2016M-112)

… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … North Greenbush Common School District Budgeting 2016M112 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

Shelter Island Union Free School District –Financial Condition (2014M-132)

… Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. … maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132

Town of Rensselaerville – Financial Operations (2012M-168)

… April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the … including who has the ability to perform transfers and what accounts can be accessed through online banking …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168