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Town of Covington – Town Supervisor (2013M-371)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … elected members The Town’s 2013 budgeted appropriations for all funds totaled $755,985. Key Findings Due to the poor … periodically submit the bank reconciliations to the Board for its review. Ensure that the Supervisor submits detailed …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371VI.1.A Budgetary Chartstrings – VI. Budgets
… This section describes each of the chartfields used in budgetary chartstrings. The values used in the chartfields can be viewed online in SFS via the navigation: SFS Financials > Tree Manager > …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsTown of Clifton – Financial Management (2014M-217)
… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for the period January 1, 2013 … The purpose of our audit was to examine the Towns oversight of financial activities for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Unified Court System Bulletin No. UCS-281
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtWainscott Common School District - Claims Auditing (2018M-240)
… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain … claims before payment and ensured that each was approved for appropriate purposes and adequ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240State Agencies Bulletin No. 1796
… is to notify agencies of the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $285,000 for the 2020 plan year, which is the calendar year for ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCourt Facilities Aid and Assistance Program
… court facility aid and assistance programs are being used for only eligible expenses. The audit covers the period April … March 31, 2018. About the Program OCA is responsible for directing and overseeing the administrative operations of … Offices within District 10) and the Deputy Chief Judge for New York City. OCA administers several programs for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… are properly notified of incidents of abuse and neglect in programs it oversees as required under Jonathan’s Law, … released today by State Comptroller Thomas P. DiNapoli. In July, DiNapoli released an audit of the state Office of … everything it can to protect individuals with disabilities in their care,” DiNapoli said. “Jonathan’s Law was created to …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according … Manager Darcy J Conaway pled guilty to petit larceny for stealing more than $5000 from ambulance funds …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyXII.9.H Audit Recoveries – XII. Expenditures
… of this section is to provide guidance to Business Units for recovering moneys due and owing to the State from … Finance Law § 8). Appendix A, Section 9 (Standard Clauses for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the purposes of set-off any moneys due to a contractor, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was … development struggles. Key Recommendation Properly plan for property acquisitions. COIDA officials disagreed with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73State Agencies Bulletin No. 1847
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings Reporting … Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersTown of Rush – Board Oversight (2014M-193)
… January 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The Town is governed by an elected five-member Town Board comprising the Town Supervisor and four council members. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Jefferson – Selected Financial Operations (2014M-332)
… was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … and Supervisor did not ensure that all disbursements were for Town purposes and that all water rents were properly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.2 million. Key Findings The … oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Milford – Justice Court Operations (2014M-279)
… internal controls over the Court’s financial activity for the period January 1, 2013 through July 9, 2014. … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, … internal controls over the Courts financial activity for the period January 1 2013 through July 9 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Virgil – Board Oversight (2015M-40)
… to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … is a complete list of unpaid bills. Establish policies for accountability over fuel purchases and use. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40