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Village of Savona – Board Oversight (2015M-328)
… annual audits of the Clerk-Treasurer’s and Justice Court’s records and reports. Key Recommendations Replace the … Annually audit the Clerk-Treasurer’s and Justice Court’s records and reports, or engage the services of an independent …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal controls over … million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Carmel – Selected Financial Activities (2015M-201)
… and services. The Recreation Director did not ensure that records were properly maintained and did not deposit receipts … Require the recreation department to maintain sufficient records to allow for receipts to be easily traced and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Village of Brushton – Fiscal Oversight (2014M-235)
… 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. … files the Village’s annual financial reports with OSC in a timely manner. Disburse payments for claims only after …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Goshen – Police Payroll (2014M-244)
… did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Broome – Purchasing and Justice Court (2014M-255)
… is governed by an elected five-member Town Board. The Town does not have a centralized purchasing function; instead each …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Garden City Union Free School District – IT Asset Management (2023M-161)
… Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, inventoried and … action. … Determine whether Garden City Union Free School District District officials tracked inventoried and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Red Hook Central School District – Inventories (2023M-133)
… District fuel, or review and reconcile E-Z Pass statements to ensure fees and charges were for valid District purposes. … access. Develop written policies and procedures to help ensure that staff adequately manages, and accounts … recommendations and indicated they have initiated, or plan to initiate, corrective action. … Determine whether Red Hook …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Opinion 2001-12
… for defense and indemnification of library employees) -- Public Library (authority of library board and governing … for defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … (2) the governing board of the sponsoring municipality or school district may confer section 18 benefits on library …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Former Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… Garcia, the former president and chief of the Briarcliff Manor Fire Department ("BMFD"), was sentenced today by U.S. … by writing approximately 150 checks to himself. On July 2, 2018, Garcia pleaded guilty to one count of embezzlement … addition to the prison sentence, Garcia, 51, of Ossining, NY, was sentenced to two years of supervised release and …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law … policy requirements are consistently met by all employees. The claims auditing process involves reviewing information …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate … … Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… pleaded guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought to … plus one year conditional discharge. “Ms. Barnes used public funds to cover her personal costs,” DiNapoli said, “I … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfFormer Fire Co. Treasurer Admits Stealing $24K
… Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole … working with Sheriff Philip Povero and District Attorney James Ritts, these funds will be repaid." Wharton must … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kOpinion 89-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … district's code of ethics. You ask whether a person who is a member of the board of education of a city school … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804), …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli: Fiscal Stress Down Slightly in Villages
… Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress. For 2015, three villages have been classified as in “significant fiscal stress,” four in “moderate fiscal …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villages