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Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… report – pdf] Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials … Determine whether Dobbs Ferry Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimePutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney … Key Recommendations The Board and membership should have developed procedures to help ensure that all cash … was properly maintained. The Board and membership should have performed a review of the bank statements, including …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsUnified Court System Bulletin No. UCS-132
… $500 legal reference materials allowance $1,500 health and wellness allowance There are three additional categories that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceState Agencies Bulletin No. 768
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total … salary. 04320 Members on the Assembly Special Allowance payroll who serve all or part of the year and are still …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic … LEG Pay Basis Code on the following payrolls: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly … Legislative Law, the total regular earnings received by Senate and Assembly Members each calendar year must equal the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislaturePine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… the Town of Southport, in Chemung County. The Department is governed by its officers and a five-member Board of … without independent oversight. Department officials have not adopted written financial policies or procedures … all claims prior to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138New York Mills Union Free School District – Financial Management (2016M-107)
… Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in … which operates one school with approximately 570 students, is governed by an elected seven-member Board of Education. … unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Village of Hempstead – Budget Review (B17-7-6)
… revenue and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires … the next succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Delhi – Financial Condition (2013M-110)
… of our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. … and Board did not properly manage the Village’s financial condition because they did not consistently develop sound … Village of Delhi Financial Condition 2013M110 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… required annual audits were completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… and reports to ensure they are accurate. Ensure that fundraiser cash advances and receipts are deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that were issued to vehicles for parking, red light camera, bus lane camera, and school zone camera violations. DOF’s responsibilities include generating …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsDetermination of Residency for Tuition Purposes
… has adequate assurance that campuses are making accurate residency determinations for students and thus charging the … the student is applying. As stated in SUNY Policy 7810: Residency, Establishment of for Tuition Purposes (Residency Policy), each campus is responsible for making the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… property location service in exchange for a fee of 15 percent of the value of the estate’s assets held by the …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtAdult-Use Cannabis (AUC)
… signed into law on March 31, 2021, legalizing adult-use cannabis (AUC), also referred to as marijuana or recreational … June 2023, " Local Governments and Recreational Adult-Use Cannabis in New York State " State Office of Cannabis Management (OCM) Local Government Adult-Use Cannabis …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… of Annette Bigelow 61 and Mary Nash 59 who hid their mothers death to pocket nearly $22000 from the New York State …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWhat to Report – Legacy Reporting
… Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must be reported, and is pensionable. If you have questions, visit our Public …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportManagement of Cash and Investments
… process. MTA officials did not have a written plan for meeting the objectives set forth in its investment … excess moneys are factored into the budgeting process for meeting MTA operational and/or capital needs. Monitor daily …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investments