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Copiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary adequately supported and for legitimate District purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Newfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for … legal counsel to determine what remedies are available to address the $398,000 in taxpayer inequities due to the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Victor Central School District - Financial Management (2019M-62)
… circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately … reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … were added back to the surplus fund balance, the District’s recalculated surplus balance exceeded the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was … August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. … instead of in the capital projects fund. The Board did not establish an adequate receipt process to ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development and adoption for the … the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town 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 Tickets which were paid in full or dismissed remained open because they had not been …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Irvington Union Free School District – Fixed Assets (2022M-89)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly … monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can be attributed to … inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to verify that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… employees’ vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 … leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were overpaid 55 days totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The … (County) Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided … million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 1825
… Security Performance Advances. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP708 – Mass … Pay Period 1 The following procedures must be used by the agency when submitting transactions in Institution or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesState Agencies Bulletin No. 1853
… and Has completed one (1) year of service in such grade by 10/01/2020; and Has a Pay Basis Code of ANN on the payment … 2020 CSEA Performance Advances. The report will be sorted by Department ID, then by employee name in alphabetical order. Note: Employees on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performanceOpinion 99-2
… of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for … AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to competitive bidding) … of General Municipal Law, §§101 and 103 are not violated by the use of town employees to perform work in connection …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… a fire district to serve the same area previously served by the fire protection district. If so, you ask whether the … terminated upon the payment of any amounts becoming due by reason of fire protection furnished prior to the date of … J. Holland, Esq., Town Attorney Town of Bangor 1 Note that by chapter 37 of the Laws of 2000, Town Law §171, which sets …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Implementation of the Dignity for All Students Act
… an incident in OORS. Incidents determined to be material by DOE’s Office of Safety and Youth Development (OSYD) are … including an “other” category for incidents not covered by the other 11 categories. Section 100.2 of the Regulations … subjected to harassment, bullying, and/or discrimination by a student and/or employee on school property or at a …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… accounts were then diverted to customer accounts held by Bottini Fuel's owners, friends, family members, certain … to light. Comptroller DiNapoli's investigation was led by the Office of the State Comptroller ("OSC") Division of … Accountability. The Attorney General's civil case was led by Assistant Attorney General Justin Wagner, with assistance …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actState Agencies Bulletin No. 932
… The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the person(s) in the agency responsible for acquiring, … is provided for general use, both personal and business, by the employee. Commuting Rule – Most appropriate when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the person(s) in the agency responsible for acquiring, … is provided for general use, both personal and business, by the employee. Commuting Rule – Most appropriate when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andPower of Attorney
… can complete our review faster if you use it. What Can My Agent Do? Standard authorities your agent will have Your … file; Apply to receive retirement benefits; or Change your tax withholding (for retirees). Special authority that you …
https://www.osc.ny.gov/retirement/members/power-attorney