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Town of Saranac – Town Clerk Operations (2019M-33)
… and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying business … government in the fourth degree and official misconduct. On December 14, 2021, the Clerk pleaded guilty to Attempted …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… transactions will get collected into the Project Costing (PC) module. Once the contract that the grant award and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via the … Control section in order to properly bill the Federal Government for reimbursement. Guide to Financial Operations REV. 2/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingVillage of Poquott – Justice Court Operations (2019M-214)
… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… Key Findings The Board and Supervisor did not develop sound budgets based on actual current needs and/or past …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100East Irondequoit Central School District - Financial Management (2019M-28)
… Objective Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring … balance remained within statutory limits. Key Findings District officials circumvented the statutory limit on … points for the fiscal years 2015-16 to 2017-18. The District also maintained 11 proper reserve funds totaling $34 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Butternuts – Disbursements (2021M-62)
… complete report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board provided adequate oversight of the disbursement process. Key Findings The Board did not provide adequate oversight of the … Determine whether the Town of Butternuts Town Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … St. Lawrence County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Town of Deerpark – Budget Review (B6-15-23)
… condition. The Town's preliminary budget complies with the property tax levy limit. Key Recommendations Identify other revenue …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followOrange County Probation Department – Restitution Payments (S9-20-1)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected payments totaling $19,319. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected restitution totaling $1,946. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Henrietta Fire District – Financial Condition (2021M-27)
… increased to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through … The purpose of our audit was to review the Boards administration of grant fund moneys for the period of May 4 2009 through …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Violating the Terms of a DRO – Divorce and Your Benefits
… member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. … occur when a DRO is not on file at the time of a member’s retirement. If the member elects an option or designates a …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droRetirement Estimates – Divorce and Your Benefits
… or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ … provide a one-time estimate of their Single Life Allowance retirement benefit using current earnings and service … benefits to some future hypothetical retirement date), or pre-retirement estimates of an ex-spouse’s benefit pursuant …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimates