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Village of Islandia – Overtime (2023M-121)
… and Village officials did not monitor overtime and relied on the Fire Marshal and Building Inspector to only work … corrective action. Appendix B includes our comment on issues raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… concerns due to lack of monitoring of all accounts on both tools. Ninety-one percent, or 3,395, of the … corrective action. Appendix B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… to other departments and districts accounted for in other funds. However, we found that the allocation method is not … of the $2,980,750 that was allocated in 2012 to 11 funds. Key Recommendations Continue to develop an allocation …
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
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep … moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this … Pursuant to the State Finance Law 98 the State Comptroller shall invest and keep invested …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewCity of Hornell – Business Improvement District (2018M-38)
… Determine whether the City of Hornell City Common Council Council provided sufficient oversight of the Business …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… under these sections are operated and maintained on the imprest basis, i.e. the fund is replenished for the … of the custodian in charge of the advance. Requirements on how to establish, maintain, account for, reimburse, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewIX.7 Overview – IX. Federal Grants
… allow for costs to be 100% expensed to one project, then systemically allocated to the proper project and/or fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s total …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Darcy J. Conaway was charged this week with grand larceny in the third degree for allegedly syphoning more than $3,000 … District Attorney O’Geen for their continued partnership in fighting corruption.” “Today’s arrest was the result of a … Conaway was released on $1,000 bail and is due back in court on Nov. 5. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVillage of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Liberty – Financial Condition (2013M-109)
… that shortfall. However, the Board did not consider the affect of the unlikely collection of the full levy on its …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 … Town of Minetto Financial Condition 2013M284 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… were not met. We also found: Required Annual Financial Disclosure Statements that are meant to help identify … $75,039, and to the school district and library, $300,875. Tax exemptions disclosed in audited financial statements were … to each ATJ based on the amount of real property tax that should be paid to that jurisdiction. Although GCIDA …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mHuman Resource Practices (Follow-Up)
… Medical University’s (Upstate) mission is to improve the health of the communities it serves through teaching, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of … that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Ellery – Justice Court (2014M-269)
… had corresponding duplicate receipts or appeared on the daily cashbook reports and monthly Justice Court Fund … to perform, a thorough audit of the Court’s records on an annual basis. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Oversight of Nurse Licensing (Follow-Up)
… independently verifies information submitted by nursing license applicants; monitors nurses once they are licensed …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134