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Horseheads Central School District – Network Access Controls (2021M-127)
… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what services they paid for, if the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine … Determine whether the salary and benefits paid to the account clerk clerk were accurate and authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Brushton – Fiscal Oversight (2014M-235)
… 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. … files the Village’s annual financial reports with OSC in a timely manner. Disburse payments for claims only after …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Hunter – Financial Operations (2023M-164)
… [read complete report – pdf] Audit Objective Determine whether the Village … Board meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… adequate documentation. The Treasurer also did not prepare monthly bank reconciliations or reports. The Treasurer also … the process when making disbursements; these procedures should require adequate supporting documentation for the … review when reviewing claims. The Board should not approve payments unless they are supported by appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The Company, … fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $3.3 million. Key Findings … ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… officers include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsWillsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked. Adopt policies and procedures that clearly inform all employees, and those who directly oversee employees, of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsSeneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Unified Court System Bulletin No. UCS-171
… regarding the changes made to the Position Management Update Incumbent Process Overview The Unified Courts System … remain the same, OSC has improved the functionality of the update incumbent process. Beginning on June 15, 2011, when information is entered on the Position Data page, the update incumbent process will automatically update the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have … related to the financial crisis. Currently, 71 percent of New York City’s municipal workforce has reached new contract …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingState Agencies Bulletin No. 1350
… Officers and the Office of the State Comptroller (OSC) in reconciling employees Social Security number and name in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. OSC Actions OSC has created a file of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 93-27
… part-town activities. The term "part-town activities" is defined for this purpose to mean, in pertinent part, … villages ..." (Tax Law, §1262[f][4]). "General town taxes" is defined as "[t]axes levied for any town purpose, including …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2002-10
… and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10