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Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is … Town of Wethersfield Town Clerk and Highway Operations 2013M21 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… The Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without … including cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… adequate controls to safeguard information contained in the network and financial system. Personal Internet use …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyDivision of Housing and Community Renewal Bulletin No. DH-111
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … Performance Advances and provide instructions for payments not processed automatically. Affected Employees Employees in … provides for payment of performance advances on October 1 to eligible DC 37 RRSU employees based on the 2019 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Division of Housing and Community Renewal Bulletin No. DH-122
… Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or Paid Leave of Absence/FMC (EFMLA PD LV COVID 19) on the payment effective date. Performance … Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL), or Paid Leave of Absence/FMC (EFMLA PD LV …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-122-october-2022-district-council-37-dc-37-performanceTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… [read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or timely. As a …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… CONSEQUENCES OF TRAVEL REIMBURSEMENTS – OFFICIAL STATION VS. TAX HOME The following sections provide important …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Parma – Financial Management and Information Technology (2012M-96)
Town of Parma Financial Management and Information Technology 2012M96
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Olive – Claims Processing and Information Technology (2012M-223)
… of our audit was to review the Town’s processes for claims auditing and internal control over information … fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require … or State and County contract information be submitted for claims review. In addition, we reviewed 73 payments and found …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… $823,000 for the general fund, $1.1 million for the highway fund, $141,000 for the water districts (six) and … surplus funds are used as intended. Prior to May 2012, the Highway Superintendant maintained adequate perpetual fuel … system to maintain similar records. However, the Highway Superintendent did not review any fuel usage reports …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… and Cortland County District Attorney Patrick Perfetti today announced that former Pharsalia Town Supervisor Dennis … to stealing $240,000 in public funds and must now pay full restitution. The thefts were discovered through their … “We have no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesDivision of Housing and Community Renewal Bulletin No. DH-108.2
… Payroll Bulletin No. DH-108 .1 . Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 DC 37 … Division of Housing and Community Renewal Bulletin No DH1082 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2Division of Housing and Community Renewal Bulletin No. DH-108.1
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated … 475 CSEA Hourly Dues 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 603 TIAA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Collection and Use of the Motor Vehicle Law Enforcement Fee
… Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and … Department. About $18.8 million was deposited into a fund for the Division and the remaining $366 million was deposited into a fund for the State Police. The Division funds grants to assist law …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-fee