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Guilderland Central School District – Cash Disbursements (2017M-29)

… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29

Whitesboro Central School District – Claims Auditing (2016M-115)

… were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations as …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115

Tioga Central School District – Financial Condition (2015M-168)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168

Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)

… adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297

Opinion 91-36

… by the State Legislature ( Brooklyn Park Commissioners v Armstrong , 45 NY 234; Village of Croton-on-Hudson v County …

https://www.osc.ny.gov/legal-opinions/opinion-91-36

Town of Cambria – Capital Projects Financing (2017M-161)

… a $200,000 BAN to finance project costs for a town park comfort station and deposited the proceeds into the general … only when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161

State Police Bulletin No. SP-110

… . Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York … cap of $5,000.00. This results in a biweekly cap of $37.00 and an annual cap for the deduction of $962.00. OSC Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insurance

See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events

… New Yorkers can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events … State Comptroller Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We want to … sheet about the Office of Unclaimed Funds. Date Event Location County Capital Region Feb. 15 9:00am-5:00pm New York …

https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-events

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… duties or implement sufficient compensating controls. The Treasurer performs all aspects of the cash disbursements … the checks; and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these duties without sufficient …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… Department’s collections and disbursements processes for the period January 1, 2014 through September 18, 2015. … probationers in the community and is the designated agency for the collection of court-ordered restitution, surcharges and administrative fees for probation and nonprobation cases. Key Findings Due to a …

https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10

Chautauqua County – Investments and Payroll (2016M-147)

… are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with the …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

Seneca County – Water and Sewer Operations (2017M-4)

… was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. … Board of Supervisors. Water district appropriations for 2016 were $571,784 and the combined sewer districts’ … service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)

… Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided … review and approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided with … Clerk claimed 112 hours of sick leave at a cost of $1,795 on her Town time sheets on days that she also reported …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations

Accounts Payable Advisory No. 52

… of acceptance, receivers must enter receipts in SFS for purchases from preferred sources, centralized contracts, … contracts and, with limited exceptions, open market purchases. This requirement applies to purchases where the agency issued a purchase order and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to … March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate … the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located in the … Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides fire protection …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9