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Town of Ulster – Fire Protection Services (2015M-177)
… Key Recommendations Enter into written contracts or pass detailed Board resolutions for fire protection services …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Middleburgh – Claims Audit Process (2023M-56)
… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town … did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Cheektowaga – Credit Card Purchases (2017M-18)
… use credit cards, establish credit limits or set purchase restrictions. Not all cardholders attached the required purchasing log to their credit card statements when submitting their receipts to the accounting department. Board minutes do not contain any evidence to show that the Board audited …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily … should: Maintain accounting records that properly document dates of collection. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Marcy – Justice Court Operations (2020M-166)
… the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Port Chester - Dual Employment (2018M-91)
… and department heads certify that the time records report actual time worked. Ensure that leave usage is properly …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Village of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … action. … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44XII.4.E Electronic Invoicing – XII. Expenditures
… module via the following entry methods: Direct Entry (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing Systems (Voucher Source = XML) Direct Entry The direct entry method is … correct the errors and enter the voucher into its normal approval process. For example, assume the following: An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingLockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … in the District’s response. … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… arrest of the long-time superintendent of the Utica City School District (UCSD) Bruce Karam and the former Utica Mayor … as UCSD Superintendent from 2011 until he was put on leave Oct. 18, 2022. He currently remains on leave. Karam and …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorDepartment of Taxation and Finance: Personal Income Tax
… Reason for Stopping Refunds Number Taxpayer claimed refundable credits based on incorrect information, such as … 7,992 $25,039,648 Tax preparer submitted returns with refundable credits based on incorrect and/or false …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Key Recommendations Ensure that the District’s NRT rate does not exceed SED’s maximum allowable tuition rate. Consult …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Village of Fort Plain – Leave Benefits (2020M-101)
… Update the employee benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Volney – Financial Operations Oversight (2024M-93)
… Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his financial … Board (Board) provided adequate oversight of financial operations. Key Findings The Supervisor did not perform his … accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… the state pay for college this year,” said DiNapoli. “The latest reduction to the Direct Plan’s management fees means … investment strategy. New York’s Direct Plan is managed by Ascensus Broker Dealer Services, Inc. and investment management services are provided by Vanguard. The Direct Plan is available to U.S. citizens …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planWillsboro Central School District – Student State Aid (2023M-119)
… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… to probation for three years, including one year of home confinement. Grossmann was also ordered to pay $130,624 in restitution to the New York State & Local Retirement System. Magistrate Judge Paige J. Gossett presided … determination to steal from the New York State & Local Retirement System with fake documents and other schemes has …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentVillage of East Hampton – Information Technology (2015M-187)
… through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187