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Town of Wales – Financial Management (2017M-32)

… that is not needed and not used to fund operations. Reduce the amount of unrestricted general and highway fund …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… should include language similar to the following: Where Contractor generally offers more advantageous special price … for the life of such general offer or promotion . If the Contractor offers an early payment discount, at any point in … State than the terms that are contractually obligated, the Contractor shall include the payment terms of the discount on …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… The Authority, which manages one 257-unit apartment complex, is governed by a seven-member Board of Directors. …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Steuben County – County Bridge Maintenance (S9-13-1)

… budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of … is directly involved with the oversight of bridges. The DPW is responsible for the maintenance and repair of …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Thurston Fire Company – Board Oversight (2016M-429)

… and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Town of Lisbon – Financial Condition (2012M-202)

… 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population … Town of Lisbon Financial Condition 2012M202 …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202

Village of Penn Yan – Water Operations (2013M-104)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations … June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population … Village of Penn Yan Water Operations 2013M104 …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Village of Nichols – Financial Condition (2013M-50)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

DiNapoli: School District Tax Levy Cap Below 2 Percent

… need to be fiscally cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. … with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… fringe benefit and indirect costs are permissible charges to federal grants. At the beginning of each fiscal year, the … which, once approved at the agency level, will be routed to DOB for further review and final approval. An automated … no longer use quarterly agency billings and AP vouchers to record FBIC transactions. Instead, the new process …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… when a probationer violated the court order or disburse all victim restitution payments. As a result, some victims … list of unsatisfied restitution orders, distribute all available restitution, or maintain sufficient undisbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those students. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

Town of Saranac – Payroll (2014M-289)

… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2013 through July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population … The purpose of our audit was to determine if Town officials established …

https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289

Town of Afton – Budgeting Practices (2013M-304)

… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. … on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the … These poor budgeting practices led to operating deficits in certain years for the various funds. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304