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Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … all the Department’s cash receipts and disbursements in the online computerized financial software and preparing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCayuga County – County Bridge Maintenance (S9-13-4)
… The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a … of deficient bridges is generally higher for the years in which assessments took place). We examined all 48 flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key Findings The Justice was absent … performed, records reviewed, and the results of the audit in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they … approval is available for all compensatory time payments in excess of 35 hours annually. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… The Argyle Central School District (District) is located in several towns in Washington County. The District is governed by the Board … five elected members. The District has one school in operation with approximately 600 students and 110 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051City of Amsterdam – Budget Review (B24-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The … did not ensure that copies of back-up data were stored in a secure off-site location and the Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a population of 1,425 residents. … used the Village credit card at local restaurants and in most instances there were no credit card receipts to show …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132City of North Tonawanda – Financial Operations (2012M-203)
… 2012. Background The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The … did not review the fire companies’ fundraising events held in 2011 because none of the fire companies provided the City … the City with materials and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Sheridan – Cellular Phones (2013M-334)
… 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an elected Town … service were relatives of Town managers. By participating in the Town’s plans, these individuals generally paid only … what is to be done if someone does not reimburse the Town in a timely manner. Key Recommendations Adopt a formal cell …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Bangor – Board Oversight (2012M-193)
… to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … The Board’s review of claims was inadequate, resulting in claims being paid prior to Board audit and approval, … responsibilities to Town officers and employees that are in compliance with laws and regulations. Town officers and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193State Agencies Bulletin No. 2162
… for 2023. Affected Employees: Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee … are informed of the taxability upon enrollment in the program. Questions: Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023State Comptroller DiNapoli Releases School Audits
… District and the Yorktown Central School District . "In an era of limited resources and increased accountability, … the source, date, amount and purpose of collections. In addition, the board did not appoint a faculty auditor to … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Village of Franklin and the Town of Hartwick . "In today's fiscal climate, budget transparency and … or ensure water rents and penalties were properly billed. In addition, the board did not provide proper oversight of … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… to trick recipients into making a payment for “an upgrade” in exchange for reduced taxes, additional money added to … Retirement Fund is the third largest public pension fund in the United States with estimated assets of $254.8 billion … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesSUNY Bulletin No. SU-109
… Coaches Effective Date(s) Checks dated 4/06/05 Background In a Memorandum of Understanding between SUNY and UUP, the … Additional Earnings: Enter the annual amount negotiated in the coach’s contract OSC has created a new Earnings Code … as salary for the calculation of UUP dues and not included in any Deferred Compensation deduction calculation. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-109-new-earnings-codes-and-procedures-processing-sunyState Comptroller DiNapoli Releases School Audits
… District and the Stillwater Central School District . "In today's fiscal climate, budget transparency and … expenditures by a total of $23.7 million, which resulted in appropriated fund balance not being used. After adding … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1