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Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… funds. However, we found that the allocation method is not based on the cost of actual services provided. Instead, … flat percentage rate to each department’s budget, which is not equitable because all the departments do not use the same type and degree of services. Additionally, …
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
… 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 are identified in this section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121State Agencies Bulletin No. 1280
… to Internal Revenue Code Section 61, certain fringe benefits such as the Certification, Licensure and Exam Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Fuel Purchases
… and accountability over fuel procurement, delivery, storage, and usage. However, we identified certain weaknesses …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesVillage of Belmont – Water and Sewer Operations (2014M-101)
… and approval of estimates for usage and adjustments to customer accounts. Ensure that unpaid water and sewer bills …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Village of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer …
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 … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
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 The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted …
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)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether the City of Glen …
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)
… ). About the Program A part of the State University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully … When completing the DRO template, please be sure to fill in all required fields, as indicated by an asterisk (*). It … have Adobe Acrobat Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… in fighting corruption.” “Today’s arrest was the result of a lengthy investigation by the State Comptroller’s … was released on $1,000 bail and is due back in court on Nov. 5. Since taking office in 2007, DiNapoli has committed …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewIX.7 Overview – IX. Federal Grants
… Two additional enhancements for onboarded agencies are Payroll Cost Allocation and Fund Distribution. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewCity of Hornell – Business Improvement District (2018M-38)
… Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City officials … in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Director) totaling $24,955. Based upon our audit findings and subsequent investigation, the Executive Director of the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Town of Ellery – Justice Court (2014M-269)
… the financial records and apparently misappropriate funds. Not all collections from individuals had corresponding … and monthly Justice Court Fund reports. The Justices did not perform monthly accountability analyses and did not maintain a list of bail pending and other types of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. Background The City … 2012 fiscal years were approximately $67.2 million and $69.9 million, respectively. Key Findings From 2007 to 2011, the … costs grew by 45 percent for the period and now are 12.9 percent of annual revenue. It appears that the Council was …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Oversight of Nurse Licensing (Follow-Up)
… audit found the Department was challenged to ensure investigations, particularly Priority 1 complaints … difficulties using available data to monitor and manage investigations. Key Finding Department officials have made …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followRochester City School District – Payroll and Procurement (2016M-435)
… payments. Hundreds of staff routinely made purchases outside the normal requisition and purchase order process, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435