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Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… District (District) claims were adequately documented, for appropriate purposes and were properly audited and … million and found that they were adequately documented and for appropriate purposes. However, the District needs to … Only pay claims that have been approved and certified for payment by the claims auditor. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… - pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Local Road Conditions in New York State
… about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from … for every relevant county city town village and borough in New York State …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Wilson –Purchasing (2014M-077)
… pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Jefferson – Selected Financial Operations (2014M-332)
… the collection of water rents and disbursement of Town funds. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming … District Attorney Donald G. O’Geen. Conaway was sentenced to a one year conditional discharge after paying the …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyTown of Clifton – Financial Management (2014M-217)
… to examine the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The … was to examine the Towns oversight of financial activities for the period January 1 2013 through April 30 2014 …
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-courtState Agencies Bulletin No. 1796
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedWainscott Common School District - Claims Auditing (2018M-240)
… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key Finding We found no … 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-240Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately … to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
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
… Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children and Family Services. … Agreement, teachers who have elected to be paid over the school year will be paid based on the actual number of days …
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)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2012 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… records and reports or retain an independent auditor to do so. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town 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 Murray – Capital Projects (2014M-086)
… did not adequately oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were … project. Oversee and monitor the work of the accounting firm to ensure that accounting records are complete and …
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)
… July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Lewis – Highway Purchases (2014M-103)
… to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2014 are approximately $682,000. Key Findings The Board … supporting documentation, and the Board authorized a claim for prepayment of materials to be received in the following …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103