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City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts … were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Utica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Franklinville – Procurement (2024M-56)
… officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy because the Town Board (Board) members, … chief financial officer, were not familiar with the Town’s procurement policy and its requirements. Further, they did …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56City of Rensselaer – Accounting Records and Reports (2023M-26)
… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … Determine whether the City of Rensselaer City officials maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… was to examine the Department’s internal controls over financial operations for the period of January 1, 2012 … Key Findings Controls are not adequate to ensure that financial activity is properly recorded and reported. Debit … were written to Department members in advance of attending conferences and members were not required to return unspent …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248New York Mills Union Free School District – Financial Management (2016M-107)
… District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… our audit was to determine whether the District’s online banking transactions were safeguarded for the period July 1, … were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not dedicate a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Thomas P. DiNapoli, United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip … of the New York Office of the U.S. Postal Inspection Service ("USPIS") announced that Gregory Bayard pled guilty … White Plains Division of the U.S. Attorney's Office of the Southern District of New York. Assistant United States …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedState Agencies Bulletin No. 1438
… instructions for processing the 2014-2015 Pilot Firearms Training and Safety Incentive Program Payment. Affected Employees … payment in return for participating in an agency-directed training program designed to promote firearms proficiency and … instructions for processing the 20142015 Pilot Firearms Training and Safety Incentive Program Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1438-2014-2015-pilot-firearms-training-and-safety-incentive-program-paymentRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
Diane M Cecero age 64 of Pittsford New York admitted today to unlawfully doubledipping and receiving state retirement benefits to which she was not entitled She agreed to pay back those benefits with interest as part of a pretrial diversion agreement
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsUnified Court System Bulletin No. UCS-212
… Background The 2011-2016 Agreements between the State of New York Unified Court System (UCS) and the above referenced … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-212-2015-judicial-ratification-bonus-bargaining-units-sa-sg-sk-andUnified Court System Bulletin No. UCS-216
… inform agencies of OSC’s automatic processing of the 2015 Judicial Ratification Bonus (Bargaining Units F8 and G9). … Court Employees Association Bargaining Unit F8 Ninth Judicial District Court Employees Association Bargaining Unit … less than full time) for all eligible represented non-judicial employees in Bargaining Units F8 and G9. The lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-216-2015-judicial-ratification-bonus-bargaining-units-f8-and-g9Unified Court System Bulletin No. UCS-252
… inform agencies of OSC’s automatic processing of the 2017 Judicial Ratification Bonus for Bargaining Unit DR Affected … (COBANC) provides for a one-time lump sum payment for the Judicial Ratification Bonus for all eligible members. Effective Date(s) The 2017 Judicial Ratification Bonus for Bargaining Unit DR will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-252-judicial-ratification-bonus-bargaining-unit-drDiNapoli Releases Municipal Audits
… Batavia , Caton No. 1 Fire District , Town of Henrietta , Village of Middleport , Slaterville Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget … activity and adequately segregated financial duties. Village of Middleport – Water and Sewer Rents (Niagara …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsExamination of Pitts Management Associates, Inc. Travel Expenses
… in the PMA Staff and Subcontract Associate Employees Handbook 2012 (PMA Handbook). When the contract was extended, the language limiting expenses as outlined in the PMA Handbook were eliminated. Instead, expenses were reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesCUNY Bulletin No. CU-115
… revised increment code chart is attached and is to be used by agencies after pay period 7C is processed. Effective pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-payments