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Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)

… The purpose of our audit was to review the Districts cash receipts and disbursements for the period …

https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and

College of Nanoscale Science and Engineering – Network Security Controls

… of the four University Centers of the State University of New York (SUNY). It maintains the most advanced research complex of its kind at any university in the world. The College has a number of business relationships …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls

Village of Munnsville – Financial Operations (2012M-239)

… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …

https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239

Auditors

… degree in Business Administration, Business Management, Computer Science, Computer Information Systems or related IT field, Public or …

https://www.osc.ny.gov/jobs/auditors

V.3.H Category Code – V. Chart of Accounts (COA) Governance

… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-code

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

… Nassau County (County) received $375,914 more than it should have. These funds should have been paid to the City …

https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m

Town of Galen – Financial Management (2014M-341)

… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341

DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees

… Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-fees

Whitney Point Central School District – Information Technology (2023M-179)

… did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … that were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Putnam County – Court and Trust Funds (2024-C&T-2)

… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … these funds. Key Finding The records maintained by the Commissioner, County Clerk and Surrogate’s Court were …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2

Jefferson County – Court and Trust Funds (2022-C&T-6)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6

Stay Informed – Special 20- and 25-Year Plans

… information or schedule a pre-retirement consultation . Subscribe to our blog, New York Retirement News , where … of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and information. Read your member newsletter, The Sentinel , for current retirement information …

https://www.osc.ny.gov/retirement/publications/1517/stay-informed

Montauk Fire District – Board Oversight (2024M-117)

… whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and … operations. Specifically: Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been … Determine whether the Montauk Fire District District Board of Commissioners Board monitored financial activities and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117

Village of Pomona – Transparency of Fiscal Activities (S9-24-17)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17

Freeport Union Free School District – Financial Management (2024M-49)

… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49

Falconer Central School District – Financial Management (2024M-52)

… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)

… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329

Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)

… 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected … are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board