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City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice … rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited … credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Town of Cairo - Fuel Management (2019M-150)

… designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found … fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 … used, valued at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… our findings and recommendations and indicated that they have initiated, or planned to initiate, corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

Town of Wappinger - Information Technology (2019M-220)

… use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach … Key Recommendations Monitor web and computer usage for compliance with policy. Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, … working in the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Village of Hempstead – Budget Review (B7-14-4)

… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

Morristown Central School District – Information Technology (2021M-137)

… officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Haldane Central School District – Information Technology (2021M-84)

… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

IX.12.A Key Provisions – IX. Federal Grants

… interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state … and the states to the date such funds are paid out for federal program purposes through either presentment of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions

East Moriches Union Free School District – Budget Review (B7-13-3)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

Wyandanch Union Free School District – Budget Review (B20-7-7)

… the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

Collateral Loan/Pawn Brokers

… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan …

https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokers

V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance

… The Activity ChartField can be used to define lower-level … on a transaction. Each Federally funded projects will use the Project Type of “General”. Project Types may use the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projects

Opinion 2000-22

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … town attorney would not have a prohibited interest in a pre-existing contract between the town and his or her … however, would be required to disclose his or her interest in the contract. The attorney should also recuse him or …

https://www.osc.ny.gov/legal-opinions/opinion-2000-22

Opinion 89-50

… behind this is that the real consideration which each party receives under a compromise is not the sacrifice of the … or actions, of an affirmative duty to act on behalf of the party who was injured; (2) knowledge on the part of the … contact between the municipality's agents and the injured party; and (4) that party's justifiable reliance on the …

https://www.osc.ny.gov/legal-opinions/opinion-89-50

Opinion 88-64

… to the municipality in which it is established, a general manager, a secretary, technical experts and such other … or employee for services performed, and includes both salary and fringe benefits (1987 Opns St Comp, No. 87-33, p … another municipality, for the construction, maintenance, operation or management of a public housing project". …

https://www.osc.ny.gov/legal-opinions/opinion-88-64

DiNapoli: Technology Changing How Local Governments Serve Residents

… their service delivery.” “Emerging smart technologies have enormous potential to reshape how local governments deliver services. In Schenectady, we have a rich history of innovation and are proud to partner … state.” “Over the last decade, we’ve seen investments that have transformed the City of Schenectady into a vibrant …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residents

Opinion 92-20

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the … occupations and activities within the town. Pursuant to section 136, a town has the power to license, among other …

https://www.osc.ny.gov/legal-opinions/opinion-92-20