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Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an SED-approved, … (RCM) requirements. For the reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its … $7,543 in costs that did not relate to the Program under which they were reported. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… ELAP is an approved accrediting authority under the National Environmental Laboratory Accreditation Conference … an independent non-profit organization, and its National Environmental Laboratory Accreditation Program … (Solid and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July 2019, ELAP had 468 approved …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three … two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. … fiscal year ended May 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School District Audits
… generic or shared user accounts and five user accounts with unnecessary administrator permissions. Officials also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsAdequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Ossining …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… collections. Deposits were not made timely in compliance with Real Property Tax Law and Village policy and appropriate … in place. Require claims to be appropriately documented with an itemized invoice, documentation of receipt of goods, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Greenwich – Justice Court Operations (2014M-023)
… services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key … and did not compare the reconciled bank balance with her manual cash records. The Court issues receipts for … accounting system. However, there is a weakness with the system because the receipt number and date can be …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases School District Audits
… exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Auditors …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1College of Plattsburgh – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's … arts. The College spent $2,867,155 on travel expenses from April 1, 2008 through March 31, 2011. Of that amount, … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… surplus funds are reasonable. Adopt balanced budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231State Agencies Bulletin No. 1858
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … to OSC by employees will be treated as a written request for reissuance of a payroll check. If responses are received … Funds (OUF) in April of 2021. Effective Dates Effective for payroll checks issued between January 1, 2019 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksComptroller DiNapoli Releases Municipal Audits
… District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal … in the department’s bank accounts as required. Town of Ira – Financial Management (Cayuga County) The board has not … Fire District Fair Haven Volunteer Fire Department Town of Ira and the Lake View Fire District …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… make deposits and remit moneys to appropriate agencies in a timely manner. Further, the Clerk did not adequately … account for dog licenses issued. The Board did not adopt a procurement policy and the Highway Superintendent did not … Key Recommendations Ensure that all fees collected are recorded accurately and deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Herkimer County – Court and Trust Funds (2023-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Security Over Critical Systems
… a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, transplantation, … with the University at Buffalo, it plays a vital role in medical research. A core value of the organization is …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsSUNY Bulletin No. SU-279
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation Affected Employees SUNY … the Leap Year Factor of .038251 effective 09/01/2019 for CAL and CYF employees. Effective Date(s) Effective … To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-suny