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DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background … advance the job opportunities, health, general prosperity, and economic welfare of the people of the State. The SCIDA … extended benefits totaling approximately $7.1 million for 58 projects during our audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programDivision of Housing and Community Renewal Bulletin No. DH-22
… by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for employees represented by Bargaining Unit 67 in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesFuel Purchases
… the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, … Authority had separate agreements with four counties, a school district, and a private company to supply fuel to its six …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … financial operations for the period January 1, 2012, to March 18, 2013. Background The District is a district … the Treasurer did not submit monthly financial reports to the Board, but has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity of Lockport -- Budget Review (B1-15-20)
… budget for next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the … by approximately $400,000. The Common Council will have to adopt a local law to override the tax levy limit. Key … the 10 percent increase in water rents before acting on this budget and address the overestimation of water rents …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20State Agencies Bulletin No. 1308
… Purpose To inform agencies of action required to ensure that payroll … charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not directly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Background Our initial audit report, which was issued on September 19, 2014,determined whether the Department … programming languages. Key Finding Department officials have made some progress in correcting the problems we … the five prior audit recommendations, two recommendations have been implemented and three recommendations have been …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsState Agencies Bulletin No. 1125
… Purpose To inform agencies of employee Social Security Number restrictions in the National …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1280
… of the processing of the taxable fringe benefit CLEFR for 2013 Legal Reference Pursuant to Internal Revenue Code … income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Communication to Affected A letter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013State Agencies Bulletin No. 468
… of two new Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or current year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsNorth Shore Central School District – Fuel Inventory (2017M-89)
… of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December 31, 2016. Background The North Shore Central School District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal … Water Board which comprises six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Rochester City School District – Payroll and Procurement (2016M-435)
… $865 million. Key Findings The District did not have written policies or procedures for the processing or … Require all cardholders and supervisors to attend training on p-card procedures and on quote and bidding requirements after the policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Saranac Central School District – Payroll (2015M-298)
… of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… However, we found that the allocation method is not based on the cost of actual services provided. Instead, Town … budget, which is not equitable because all the departments do not use the same type and degree of services. … Continue to develop an allocation plan based on the direct relationships between the various services …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247XIV.3.A Overview – XIV. Special Procedures
… municipalities, and other political subdivisions on deposit in the State’s General Checking Account (GCA). The … to receive interest (or be charged interest) will have interest earnings posted or recorded to the fund once a … fiscal year to determine the impact of legislative changes on interest received in current and new funds of the State. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Allegany – Vehicle Fuel (2012M-308)
… Had the Village used State contract vendors, it could have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the … and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Key Findings The Board’s adopted budgets were based on accounting records with discrepancies because the … necessary adjustments to the levy each year, within the real property tax cap limit, to offset the expected rate of …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets that …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284