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Town of Louisville – Water User Charges (2015M-44)
… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44East Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key Recommendations Implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Town of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Fulton – Justice Court Operations (2017M-6)
… 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Key Recommendations Hold court as scheduled and adjudicate tickets in a timely manner. Maintain adequate court records, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Sharon Springs Central School District – Financial Condition (2016M-39)
… Roseboom in Otsego County and the Towns of Canajoharie and Root in Montgomery County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, … operates five schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264York Central School District – Network Access Controls (2022M-93)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Selected Aspects of Accommodations for Passengers With Disabilities
… and maintaining boarding accessibility. PANYNJ is also subject to certain DOJ regulations. Title II prevents … were not accessible to persons in wheelchairs. At the street level entrance to these PATH stations, there were no signs indicating where the closest handicapped-accessible PATH station is …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… statement ) will be voted on at Wynn's annual meeting tomorrow. "Corporate spending on political causes is …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… resigned in August of 2018. Henry pleaded guilty before Judge J. Borgia-Forster in Chatham Town Court who also …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villagePractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… support, payment processing, information services, telephone collections, and judgment enforcement. The current … written on summonses, such as bad addresses and false telephone numbers, contributes to collection difficulties. … enforce the collection of outstanding fees and fines. The number of calls to respondents had decreased materially from …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followSpecial Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))
Information for members about A Special Plan for Greene County Sheriffs Undersheriffs Deputy Sheriffs and Correction Officers Sections 89o and 603k
https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsOptional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of … Agency Project Approval and Monitoring and Administration of the Development Fund 2015M240 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andBabylon Union Free School District – Financial Condition (2015M-323)
… did not have proper documentation for the establishment and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Bus Driver Licensing (Follow-Up)
… the four recommendations included in our initial report, Bus Driver Licensing (2012-S-30). Background Our initial … on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the requirements of Article 19-A … of the four recommendations included in our initial report Bus Driver Licensing 2012S30 …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followWillsboro Central School District – Financial Condition (2015M-362)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. … Adopt budgets that include realistic estimates for appropriations. Ensure that the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Morrisville-Eaton Central School District – Online Banking (2017M-98)
… The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has approximately 660 … online banking transactions. Not all employees involved in the online banking process have received Internet security …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Seized Assets Program
… were valued at $992.7 million, and the Division received only $12.2 million (or less than 1.25 percent of the amount …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-program