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Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… by sufficient documentation. Officials: Used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Willing – Justice Court Operations (2014M-377)
… purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through … records and reports and document the results in the Board minutes. … The purpose of our audit was to evaluate the Towns …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Southold – Financial Operations (2014M-299)
… safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job duties in these departments were not adequately …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The … The CPA erroneously commingled debt and grant proceeds for capital projects with the Town’s operating funds. The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… Purpose: The purpose of this bulletin is to inform agencies of the 2021 rate for … with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. … of less than 20 hours per week are eligible after 175 days worked. OSC Actions: OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… were printed before claims were audited and approved. Warrants were not signed indicating audit and approval of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Background The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which is governed by an elected five-member County Legislature, entered into an agreement with the State …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … billing, collecting and recording or provide for oversight when adequate segregation is not practical. Review user …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 … to the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Agencies Bulletin No. 1804
… Purpose The purpose of this bulletin is to inform agencies of the 2020 rate for the New York State … or more hours per week are eligible after 26 consecutive weeks of employment. Employees with a regular work schedule … of less than 20 hours per week are eligible after 175 days worked. OSC Actions OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseOversight of Mitchell-Lama Application Fees
… (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees … time of our scope, Mitchell-Lama developments collected application fees of up to $200 per applicant. (In August … indefinitely unless an applicant requests a refund or the application is rejected by the development or HPD. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that … required Pre-Penalty Notices, Notices of Impending Default Judgment, and/or Final Notices had been mailed to the vehicle owners. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… may have saved about $7,100 for meals and lodging if the United States General Service Administration (GSA) per diem rates …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Village of Suffern – Budget Review (B21-6-2)
… a tax levy of $12,238,192, which is $40,928 above the limit established by law. Key Recommendations Village … the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior to adopting the budget. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Implementation of the Security Guard Act
… Objective To determine whether the Department of State (Department) is adequately monitoring and enforcing the requirements for … – 130,244 original registration applications and 187,219 renewal registration applications. Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-act