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Town of Schaghticoke – Water Operations (2016M-390)
… The Board did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish policies … such adjustments. Perform an annual audit of the clerk’s records and reports. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… The Board did not annually audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Sylvan Beach – Board Oversight (2013M-34)
… not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. Key Recommendations Conduct a … or cause to be audited, the Clerk-Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Brasher – Spending of Casino Compact Money (2013M-131)
… and a payment of $36,358 was not Board-authorized. The records of moneys disbursed did not always distinguish … are authorized and adequately supported. Ensure that records for casino compact moneys identify revenues received …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Rosendale – Financial Operations (2015M-38)
… financial accounting system was inadequate and accounting records were inaccurate and incomplete. Accounting records did not support the amounts reported to OSC, …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Willing – Justice Court Operations (2014M-377)
… audit or document its audit of the prior Justice’s records and reports. Key Recommendations Prepare a monthly … cases to the DMV. Perform an annual audit of the Justice’s records and reports and document the results in the Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Northville Public Library – Cash Disbursements (2015M-53)
… disbursements were properly included in the accounting records. Key Recommendations Perform a thorough audit of all … policies and procedures to ensure that the accounting records and reports are complete. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Rush – Board Oversight (2014M-193)
… The Board did not conduct an annual audit of the financial records of all Town officers who received and disbursed cash … Conduct or provide for an annual audit of the financial records of all Town officers who received or disbursed money …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Great Valley – Town Clerk (2014M-29)
… in a timely manner. The Board did not audit the Clerk’s records or engage an independent accountant to do so. Key … entities. Perform an annual audit of the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Dickinson – Fiscal Oversight (2014M-337)
… Board did not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … Annually audit, or cause to be audited, the financial records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Mooers – Payroll (2014M-087)
… that Town employees complete and sign individual time records and that such records include supervisory approval. Implement compensating …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to ensure that the payroll is accurate. Review payroll records for error. Document procedures to ensure that the … is periodically measured and that adequate fuel inventory records are maintained. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations … in a timely manner. Review the Treasurer’s books and records as required. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialRichfield Springs Central School District - Fixed Assets (2019M-140)
… detailed supporting documentation including either sale records or Board approval. Key Recommendations Establish a … and disposal of electronic devices. Ensure inventory records are accurate and up-to-date and periodically perform …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… The Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record … payment. Key Recommendations Maintain accurate accounting records. Establish procedures to account for all collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… District officials did not perform an annual audit of FFA records during our audit period. Collections did not include … officials should: Ensure an annual audit of the FFA records is completed as required by regulations. Ensure cash …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomState Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… New York State Comptroller Thomas P. DiNapoli and Rockland County … petit larceny for stealing nearly $4,000 from the New York State & Local Retirement System (NYSLRS). Cesar was sentenced … Cesar tried to fake a lost check in an effort to scam the state’s retirement system,” DiNapoli said. “Thanks to my …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… contracts where the same contractor is party to a new contract (either alone or in a joint venture). Issues … a contractor being determined responsible to take on new contract work. Key Findings MTA did not properly handle … with repeated less-than-satisfactory ACEs when awarding new contracts. MTA missed opportunities to advise project …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northCUNY Bulletin No. CU-762
… 1 TV Plumbers Local 1 Background The City University of New York (CUNY) agreed to implement the New York State Paid Family Leave Program (PFL) beginning January 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-unitsMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit examined whether the Dormitory Authority of the State of New York (Authority) effectively monitored contractors and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-follow