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Herkimer County – Court and Trust Funds (2023-C&T-2)

… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …

https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2

Community College Safety Reporting (2015-MS-2)

… five letter reports to the following community colleges: Fulton Montgomery [pdf] , Genesee County [pdf] , Herkimer … that did not match the statistics they reported to DOE. Fulton could not support it had distributed the ASR in …

https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2

Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)

… 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is governed by an elected Town … not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the Clerk did not adequately … claims prior to approving them for payment, which resulted in over $14,000 in duplicate/over payments to four vendors. …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21

Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)

… the Corporations. The Corporations accept wagers at branch locations, remote wagering locations, over the telephone and via the Internet. For the … marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review and examine the …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… not create or maintain cash journals, general ledgers or subsidiary revenue and expenditure ledgers and did not … receipt and disbursement journals, general ledgers and subsidiary revenue and expenditure records for all funds. …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 … The purpose of our budget review was to provide an independent evaluation of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)

… of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined operating expenses in the general and water funds totaling $268,500 and in the …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232

Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17

Village 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-114

Village of Greenwich – Justice Court Operations (2014M-023)

… 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … control. The Justice did not deposit all collections in a timely manner, as required by law. The Justice did not … monthly bank reconciliations and accountability analyses in a timely manner. The Justice should maintain adequate cash …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Town 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-258

Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)

… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … funds were consistently more than the actual expenditures in each of the fiscal years 2008 through 2012. The highway … deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered …

https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231

Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)

… and the Town may achieve savings by considering other alternatives, such as reimbursing employees for mileage, or … the purchase of vehicles or equipment. Examine other alternatives to reducing the fleet, such as sharing vehicles …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312

State Comptroller DiNapoli Releases School Audits

… and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and increased accountability, … of his review of their hours worked and did not preapprove in writing overtime to be worked. Jordan-Elbridge Central … the district's original budget variances were reasonable in total. However, the district made certain transfers to the …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases School District Audits

… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… found that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not … tested: a laptop and two cameras, totaling $1,444. In addition, the last comprehensive physical inventory count was conducted in 2003. Putnam Central School District – Fund Balance …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1

SUNY Bulletin No. SU-130

… Stipend to eligible GSEU employees. Effective Date 2006 Fall semester payments may be submitted in Pay Period 14, paychecks dated November 1, 2006 2007 Spring semester payments may be … YLS or ZLS for NonResident Aliens) Earnings Begin Date: 10/18/06 Earnings End Date: 10/18/06 Amount: Applicable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employees

SUNY Bulletin No. SU-190

… Affected Employees SUNY GSEU-represented employees in Bargaining Unit 28 who may meet the eligibility criteria … Date(s) 2012 Fall Semester payments may be submitted in Pay Period 18, paychecks dated 12/19/12 2013 Spring semester payments may be submitted in Pay Period 26, paychecks dated 4/10/13 Eligibility …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employees