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Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Town of Ellicott – Justice Court (2015M-111)
… full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did not consistently … log with the Court’s caseload activity to ensure that tickets are properly reported and paid to the JCF in a timely … and ensure that the Court clerks update the DMV records of tickets that have been paid. Perform, or hire an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Ordinary Disability – Regional State Park Police Plan
… This benefit is available to you only if you joined the Police and Fire Retirement System … park police disability benefits are available. Eligibility If you are unable to perform your duties because of permanent …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Preparation: Purchase Authorization contracts must use a standard contract letter format . The New York State Contract … must contain a reference to Appendix A, the New York State Standard Contract Clauses). A suggested format for renewals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… of customer satisfaction initially deteriorated as a result of the move to “broker services” and must be monitored … but services initially deteriorated as they became the primary provider of transportation, with lower on-time rates … under NYCT’s umbrella of “carrier services.” They are primary carrier, broker, voucher, street hails, and E-Hail. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsTown of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key … internal controls over the Towns purchasing practices for the period January 1 2013 through February 28 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Town of Saugerties – Justice Court Operations (2015M-47)
… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Busti – Taxpayer Equity (2015M-349)
… by a five-member Town Board, includes the Village of Lakewood within its borders. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… number of accounts be created for major expenditure classes. When the expenditure account code is used in … and track how State funds are spent. The following major classes of expenditures have been developed for use by all …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewTown of Mamakating – Records and Reports (2015M-164)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … The purpose of our audit was to evaluate the Towns recorded and reported financial transactions for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Harmony – Justice Court (2014M-004)
… had been either dismissed or paid, and one case was still pending. The Justice could not provide us with any … its proceedings. Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of North Norwich – Budgeting (2015M-54)
… 1, 2013 through December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Retirement System Membership – En-Con Police Officers Plan
… (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership application with the … Office of the State Comptroller. Special Plan Coverage If you become employed as a police officer in the New York State …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipCUNY Bulletin No. CU-91
… Purpose To explain the procedures for processing retroactive pay changes and the one-time lump sum payment Affected Employees … Refer to Carmelo Batista Jr.'s memorandum dated 4/7/2000 for increased rates and information regarding the one-time … To explain the procedures for processing retroactive pay changes and the onetime lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-91-pay-rate-changes-and-lump-sum-payment-supervisor-mechanicsTown of Rensselaerville – Claims Auditing (2016M-244)
… was to examine the review the Town’s claims audit process for the period January 1, 2015 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 fiscal year total approximately $2.5 million. Key … the goods and services were received and the claims were for proper Town purposes. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings … the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Review of the Financial Plan of the City of New York - August 2017
On June 6, 2017, the City of New York adopted a budget for fiscal year 2018, the earliest the City has adopted a budget since 1992.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2018.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf