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XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
State agencies must inform OSC of any suspected andor known theft loss misuse or inappropriate action involving State funds equipment supplies and other assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July … "Since the pandemic hit, local governments have seen a massive drop in sales tax collections. This is hurting … in Tioga to 35.5 percent in Delaware. New York City had a 7.1 percent decline, a $43.9 million reduction in revenues, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… period, 60 purchases totaling $10,306 (15 percent) did not have adequate supporting documentation attached to the … 195 purchases totaling $9,686 (51 percent) did not have original receipts. Key Recommendations Require adherence …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, … property for 26 items valued at $144,421. District inventory records of technology assets were inconsistent. Key … controlling inventory and procedures for maintaining fixed asset records. Ensure that all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… determine whether the District procured goods and services in accordance with it its procurement policy and applicable … Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The District, which has approximately 140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… taken by what is one of the best managed and best funded public pension funds in the country. We will provide a full …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesCost-of-Living Adjustment – Special 20- and 25-Year Plans
… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentTown of Solon - Financial Management (2018M-233)
… they planned to initiate corrective action. … Determine if the Board established a fund balance reserve policy and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Heuvelton Central School District – Procurement (2023M-55)
… from 10 vendors totaling $310,212. They also did not have written agreements with four of these vendors. Key … District officials agreed with our recommendations and have initiated, or indicated they would initiate, corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… receipts and itemized deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightWeedsport Central School District – Payroll (2021M-179)
… Central School District (District) administrators and business office personnel was accurate and had adequate … Certain compensation paid to District administrators and business office personnel was inaccurate and/or did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established policies and procedures to adequately safeguard electronic data and computer … Department personnel had active user accounts and access to the Department network. Village officials did not provide …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Carle Place Union Free School District – Network User Account Controls (2022M-121)
… 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user … access. Key Recommendations Establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsContract Submission System (CSS)
… by the Public Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssTown of Barker – Justice Court Operations (2016M-422)
… 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. … Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately … the ability to modify or delete adjudication information in the Court's computers without the original data being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties with limited Board oversight. The Board did not require an annual audit of the Clerk-Treasurer’s records … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Masonville Fire District – Financial Activities (2020M-165)
… payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was adequately protected because … personal computer to maintain District financial records and perform online banking transactions. Key Recommendations … adequate documentation, auditing claims before payment and annually auditing the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization and are adequately … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial