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Village of Cato – Water Financial Operations (2023M-145)
… Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. 27 percent of the water produced (at a cost …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Sodus Central School District – Software Management (2022M-64)
… software inventory and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96State Comptroller DiNapoli Releases Municipal & School Audits
… provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either … the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… to the travel event. Destination Location Enter the street address of the destination location for the travel … event includes multiple destination locations, enter the street address of the last business-related destination to … The EDA must enter an official station in the format “Street Address/Zip Code.” The only exception to this is for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsState Comptroller DiNapoli Releases Municipal & School Audits
… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In addition, she earned and used leave that she was not … adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in … Key Findings Corporation officials did not award all funds from the Program in accordance with established … County Funding Corporation Corporation officials awarded funds from the Millennium revolving loan program Program in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingFairport Central School District - Payroll and Employee Benefits (2023-118)
… legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Village of Greenwich - Cash Management (2019M-230)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… business declined more than 30% at Hunts Point Produce Market, a South Bronx staple,” said Phillip Grant, CEO of the Hunts Point Produce Market . “Despite these initial setbacks, the market proved its resilience and ability to withstand …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesUnified Court System Bulletin No. UCS-186
… discontinuance of deduction code 542 for Amalgamated Term Life Insurance. Affected Employees Unified Court System … discontinuance of deduction code 542 for Amalgamated Term Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceExamination of Sunset LG Realty, LLC
… for, in 2016 under contract L120019 with SUNY Downstate Medical Center (Downstate). Our objective was to determine … and make necessary repairs to Downstate’s Bay Ridge medical facility. The Assistant Facilities Program …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcComptroller DiNapoli Releases Municipal Audits
… – Purchasing (Erie County) The purchasing policy does not require the solicitation of multiple quotations or use of … and expenditure projections in the preliminary budget are reasonable. The town’s proposed budget complies with the … appear reasonable. However, city officials should assess what is a reasonable amount of fund balance for each fund …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Unified Court System Bulletin No. UCS-292
… by Communication Workers of America (CWA), Local 1180 in bargaining unit SD will be affected. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes … Benefit for the 2020 calendar year for employees who were in a status of Active or Paid Leave and received salary from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsLaFayette Central School District - Fixed Assets (2018M-073)
… were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for … assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s inventory records of technology assets were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Chappaqua Central School District - Fixed Assets (2022M-186)
… officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chittenango Central School District – Information Technology (2023M-155)
… Audit Objective Determine whether the Chittenango Central School District (District) officials adequately managed … Determine whether the Chittenango Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155