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Town of Attica – Town Clerk (2015M-210)

… if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 through … Background The Town of Attica is located in Wyoming County and has a population of approximately 7,700 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210

Town of Tonawanda – Recreation Fees (2017M-133)

Town of Tonawanda Recreation Fees 2017M133

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk … approve their own absences. … PatchogueMedford Union Free School District Leave Accruals 2016M236 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Little Flower Union Free School District – Fixed Assets (2022M-78)

… fixed assets were recorded and accounted for properly. A physical inventory check has not been performed since June … accurate and up-to-date inventory records and perform physical inventories. District officials disagreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Village of Clinton – Financial Management (2014M-316)

… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Town of Danby – Town Clerk (2022M-08)

… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… pdf] Audit Objective Determine whether Elmsford Union Free School District (District) officials appropriately tracked, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)

… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …

https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121

Town of Potter – Town Clerk (2020M-113)

… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report … and remit all collections to the appropriate parties in a timely and accurate manner. We identified a cash …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Town of Virgil – Justice Court Operations (2015M-77)

… Purpose of Audit The purpose of our audit was to review the internal controls … The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Hammond Central School District – Payroll (2016M-398)

… 2014 through June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, … in Jefferson County. The District, which operates one school with approximately 300 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… District’s inventory records were incomplete. No annual physical inventory count was performed. Key Recommendations … inventory policy to track IT assets. Perform an annual physical inventory. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

Opinion 2006-4

… This opinion represents the views of the Office of the State Comptroller at the time … forty percent, of the aggregate amount of public deposits” from the local government, and agreed upon interest (General … state as the municipality shall be insured in an amount of up to $100,000 for demand accounts per bank and up to …

https://www.osc.ny.gov/legal-opinions/opinion-2006-4

Controls Over Cash Advance Accounts

… the petty cash account is needed for subpoena fees, a New York State procurement card should be used for most office … Family Services: Controls Over Cash Advance Accounts (2013-S-52) … To determine whether the Workers Compensation Board …

https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accounts

State Police Bulletin No. SP-87

… Pay from $1200.00 to $1311.00 annually for Troopers in NYC, Rockland, Westchester, Nassau, and Suffolk Counties. All … Putnam, Orange & Dutchess Counties $1500.00 to $1639.00 NYC, Rockland & Westchester Counties $1750.00 to $1912.00 … $1000.00 (Putnam, Orange & Dutchess counties), $1500.00 (NYC, Rockland & Westchester counties) , or $1750.00 (Nassau & …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07