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Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). … policy. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for … leave credits or compensatory time. Ensure that employee handbook policies and the CBA are followed for allocating all …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and arrest … from the Fire Department. He was arraigned this morning in Croton-on-Hudson Village Court before Justice Sam Watkins. … 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/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 through December 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMadison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring professional services for the period July 1, … Monitor the procurement of professional services to ensure compliance with the District’s policies and all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… or quotes for professional services is required. Bid specifications for equipment costing $170,470 may have been … the procurement of professional services. Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… which has a population of approximately 2,000, is governed by a Village Board. Budgeted appropriations for the general … financial plan. Village officials lacked guidance on maintaining reasonable levels of fund balance and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Manchester - Board Oversight and Information Technology (2018M-39)
… has weakened the financial condition of the town-wide (TW) general fund and central water district. Interfund … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure interfund …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… to examine oversight of the Program’s financial activities for the period January 1, 2015 through October 31, 2016. … Town of Champlain to operate youth development programs for children residing in these municipalities. The governing … and the three directors are collectively responsible for the Program’s day-to-day program administration. Program …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … Fire Commissioners. General fund budgeted appropriations for the 2017 total approximately $1.1 million. Key Findings The Board engaged professional service providers for managing various facets of the District’s Length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at … My family and I mourn the passing of my beloved father Nicholas P DiNapoli Dad passed away at the …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management … Background The Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services is a governmental entity … CattaraugusAlleganyErieWyoming Board of Cooperative Educational Services Financial Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … amount of unassigned fund balance and use the excess as a financing source to benefit District taxpayers by funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the summer … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and … 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained unrestricted fund … balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of December 31, 2021 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, … software. Customer bills were not accurately prepared. As a result, the customers we reviewed were underbilled by … guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Hyde Park - Payroll and Time Records (2018M-225)
… Findings Town officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, totaling $1.5 … timesheet files instead of printing paper copies to file. Officials agreed with our recommendation and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Opinion 92-56
… his respective office or position provided by the town and county officers training school of the state of New York, or … Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; County of Onondaga v New York State Public Employment … employees and reimbursement of transportation expenses ( County of Onondaga v New York State Public Employment …
https://www.osc.ny.gov/legal-opinions/opinion-92-56