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Town of Ellicott – Justice Court (2015M-111)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2011 … Town is governed by an elected five-member Town Board. The Court reported collecting approximately $953,000 in fines, … the full-time Court clerk was able to manipulate Court records and admitted to embezzling funds. Neither the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… was to examine the Justice Court’s financial activity for the period January 1, 2009 through August 6, 2014. … The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is … prepared monthly and maintain an accurate, up-to-date list accounting for bail and other moneys received. Perform, or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269State Contract and Payment Actions in April
… Employee Health plans. $25.5 million to Beacon Health Options Inc. for benefit services for the Mental Health & … Law Center for the Law Guardian Legal Aid Program. Payment Rejection and Other Cost Recoveries The office …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in May
… Employee Health plans. $26.5 million to Beacon Health Options Inc. for benefit services for the Mental Health & … for the Kew Gardens Interchange project in Queens County. Payment Rejection and Other Cost Recoveries The office …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayTown of Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Afton – Budgeting Practices (2013M-304)
… of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed … Town officials purchased approximately $262,000 of equipment and spent $503,333 on capital improvements to Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Carmel – Selected Financial Activities (2015M-201)
… audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. … Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $43 million. Key Findings Staff …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… appropriately documented and claimed, the District could have realized potential revenues totaling $40,610. Service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Sauquoit Valley Central School District - Procurement (2019M-228)
… District officials ensured that competition was sought for the purchase of goods and services not subject to … the District procurement policy. Key Recommendations Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain verbal and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228State Contract and Payment Actions in December
… technology support, including $40.2 million with NTT Data Inc. and $13.5 million with CherryRoad Technologies Inc. Department of Corrections and Community Supervision $8 … Department $8.8 million with Alliance Enterprises Inc. for a vocational rehabilitation case management system. …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberState Agencies Bulletin No. 278
… this code is used it will be necessary to add a comment with the rate, calculation, and grade (if the overtime is out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Metropolitan Transportation Authority - Long Island Rail Road: Overtime and Other Time and Attendance Matters Found in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0State Agencies Bulletin No. 2118
… is changed to calculate the biweekly payment based on 366 days in that fiscal year. Since this fiscal year … Rate field on Job Data for affected records which do not have an existing row on the Job Data page with an effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… and pled guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution … with our findings and recommendations and indicated they have initiated or planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andChazy Union Free School District – Medicaid Reimbursements (2021M-166)
… Had these services been claimed, the District could have realized revenues totaling $12,875. The District lacked … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Public Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories … of the Senate receive 90 days’ notice of any closure(s). Raising the Age of Criminal Responsibility to 18 … When confinement is ordered, 16- and 17-year-olds are now housed in specialized youth facilities operated by the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… Comptroller, Deputy Comptroller - Division of Contracts and State Expenditures. Improper transactions must be … advance account will agree to the reported advance amount on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query. Overages In rare instances, overages can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit … has been created by statute, then it may be a candidate for a GL BU. Appropriation recipient – If an organizational …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbu