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Comptroller DiNapoli Releases Municipal Audits
… purchases included 289 computers and 110 various computer accessories and warranties for member public libraries. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Belfast Central School District – Procurement (2016M-317)
… The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, … million. Key Findings Although the Board has adopted a procurement policy that requires competition for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Walton – Bio-Digester Capital Plan (2016M-378)
… five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 fiscal year … Village officials received an offer letter from New York State Empire State Development for a $1.5 million grant based on the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Bombay – Justice Court Operations (2015M-208)
… Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Campbell-Savona Central School District – Financial Condition (2015M-42)
… July 1, 2011 through January 31, 2015. Background The Campbell-Savona Central School District is located in Steuben … within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … office uncovered the misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the … dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationBuffalo City School District – Special Education and Grant Administration (2017M-73)
… rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District … Cost Aid. Key Recommendations Bill school districts of residence for nonresident students attending District schools … be used as the billing method. Rebill school districts of residence using reconciled NRT rates when they become …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the … schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. Budgeted … funds based on the District’s projected needs, as required by the reserve policy. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177State Agencies Bulletin No. 767
… Federal government provides either a credit or an income tax refund to employees who earn low or modest wages, … employees appearing on this report must have their Federal tax records changed if a new Form W-5 is not filed. If the … the EIC must be cancelled on the Employee Tax Data Page and made effective for the first payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditWayne County Court and Trust Funds (2022-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2018 …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1X.7.B Local Customers – X. Guide to Vendor/Customer Management
… XI, Section 7 – Revenue and Repayment Agreements for this Guide for additional guidance on revenue contracts that … should set up as Local Customers those vendors who pay a fee to have a booth at the State Fair. In these instances, a … page after logging in with your SFS user ID and password. Guide to Financial Operations REV. 09/11/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeConclusion – Improving the Effectiveness of Your Claims Auditing Process
… staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionVillage of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … this public query: Reporting Tools > Query > Query Viewer When running the query enter the following values: 'VENDOR … or leave blank. 'BUSINESS UNIT’ – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – Ending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223