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Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)

… whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key … did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90

Tioga Fire District – Board Oversight (2022M-170)

… adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. Had … themselves to oversee the District’s financial activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written procurement policy, as required. Audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)

… the Treasurer prepares and files annual financial reports with OSC within 60 days after the close of the fiscal year. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financial

Contract Submission System Guide for Public Authority Users

… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure application which allows State authorities to submit contracts and contract amendments …

https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-users

Hazard Mitigation and Coordination (2021-N-8)

To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8.pdf

Town of Lewisboro – Financial Condition (2014M-309)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2013 through … to accumulate and maintain a reasonable amount of fund balance in all Town funds. Develop a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309

Wyoming County Court and Trust Funds - (2020-C&T-2)

Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.

https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming-2020-ct-2.pdf

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

Employee Qualifications, Hiring, and Promotions

… transit service on Staten Island. Transit is governed by the provisions of the New York State Civil Service Law … of employment of all Transit employees is governed by the provisions of the Law and is subject to the rules of … and Attorneys). The hiring and promotion processes used by Transit are determined by title classification. …

https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotions

State Agencies Bulletin No. 921

… tax. All employee payroll expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll … has imposed a new tax on certain employers engaging in business within the Metropolitan Commuter Transportation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-tax

XI-A.3 Purchase Orders – XI-A. Purchasing

… amount within the agency’s authority as set in law or by contract. The PO communicates critical information to the … the appropriate payment and discount terms offered by the vendor applicable to the purchase. It is a best … date plus the default lead time. Lead times are specified by category code but can be changed by agencies after …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-orders

DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement

… $3,000 of ambulance service funds, according to New York State Comptroller Thomas P. DiNapoli. The arrest was the … Association. "Conaway allegedly helped herself to money meant to help her community,” DiNapoli said. “I thank … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlement