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East 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. … audit …
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)
… However, we found that the allocation method is not based on the cost of actual services provided. Instead, Town … 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
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest … and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that … The daily investments of the STIP are managed by the OSC Pension, Investments and Cash Management Division and is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewCity of Hornell – Business Improvement District (2018M-38)
… and Falsifying Business Records in the First Degree. On January 7, 2022, the Executive Director pled guilty to … take corrective action. Appendix B includes our comments on issues raised in the City’s response. … Determine whether …
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
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in … disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal … them. Onboarded agency project and grant managers will have the ability to delay expenditures from flowing into the …
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)
… because the Council adopted budgets that were not based on prior year’s actual results of operations. The City’s debt … Require the Mayor to prepare a realistic budget based on prior year’s actual results for the Council to approve and …
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
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVillage of Allegany – Vehicle Fuel (2012M-308)
… ($1 million), water ($300,000) and sewer ($400,000) funds. Key Findings Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Liberty – Financial Condition (2013M-109)
… 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. Key Findings The …
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 the period January 1, 2012, to July … budgets that relied too heavily on appropriated fund balance as a financing source. As a result, the financial …
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)
… with appropriate and measurable goals and took action when goals were not met. Key Findings The Board and officials … Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not filed. … and collections were not monitored or correctly allocated to affected taxing jurisdictions (ATJs). 52 of 115 payments …
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)
… (Report 2018-S-57 ). About the Program A part of the State University of New York (SUNY) system since 1950, Upstate Medical University’s …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through … The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed …
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)
… the financial records and apparently misappropriate funds. Not all collections from individuals had corresponding …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Oversight of Nurse Licensing (Follow-Up)
… was issued on September 29, 2017, determined whether the State Education Department (Department) independently …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
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)
… authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements … funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Putnam County – Court and Trust Funds (2024-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court order. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2