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Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… October 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is … and the youth center does not have a cash drawer, safe or lockbox. Not all claims were audited by the entire … until they are deposited. All claims should be audited before payment. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Company’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Plymouth – Employee Benefits (2023M-176)
… paid $9,942 for 64.25 days of unearned vacation, sick or personal leave accruals. Upon leaving Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Allen – Claims Audit (2024M-123)
… approximately $108,000 were not sufficiently itemized and should not have been approved for payment. 47 claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video Resources from this … Reporting Abandoned Property Videos and Resources explanation …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesWest Nyack Fire District – Claims Processing (2014M-259)
… The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June … Key Findings District officials approved payment of claims that did not comply with District policy. More than 60 … required cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… or accountabilities for their review to ensure all collections were accurately accounted for and any … that adequate documentation was maintained to verify that all cash collections were recorded and deposits were made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … documentation, and (other than exceptions allowed by Town Law) are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy to clearly specify which employee …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… in accordance with the agreement with the City of Little Falls. The County Legislature should determine whether …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… determine if the Board provided adequate oversight of the Town’s financial affairs for the period January 1, 2015 through November 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Tonawanda – Recreation Fees (2017M-133)
… Department’s cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133State Agencies Bulletin No. 682
… with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees … clarification and direction from the Governor’s Office of Employee Relations regarding eligibility and method of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 94-9
… matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION … as an official newspaper of a village from prior to 1940 through 1970, and which would otherwise qualify as a … newspapers and may submit claims for compensation pursuant to Public Officers Law, §70-a. You ask whether the amendments …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… steps needed to enact these changes, including processing Form AC3346 (Direct Deposit Conversion Election), using … , an updated AC2772 Direct Deposit form , and a new locked query for direct deposit review will … bulletin, Direct Deposit Updated Business Process and Form. Effective Dates Changes to direct deposit will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modifications