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Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … Town of Marlborough Water and Sewer Financial Operations 2018M160 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… totaling $8,396 were not authorized in advance by the Board, as required by District policy. Nineteen … claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Village of Ballston Spa - Financial Condition (2017M-256)
… the Treasurer maintained adequate accounting records and the Board effectively monitored the Village’s financial … The Treasurer did not maintain accurate accounting records and failed to file required annual financial reports for the … a timely manner. Monitor the Village’s financial condition and ensure the Treasurer files timely financial reports. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cortlandville Fire District – Credit Cards (2020M-57)
… itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … 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/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Westerlo - Information Technology (2020M-33)
… to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials … The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… District of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit … period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments … officials identified unused sick leave reporting errors for District retirees. These errors were reported in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Depew Union Free School District – Investment Program (2023M-77)
… Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over … Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process … 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… according to an audit of seven SUNY schools released today by State Comptroller Thomas P. DiNapoli. "Rules to … according to an audit of seven SUNY schools released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… through LeadWeb, a system used to carry out the required case management and follow-up activities for affected … by DOH prior to the audit scope for not maintaining proper case documentation and the same county department was … later said it coordinated a review of paper and electronic case files at the five local departments after the audit …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programOpinion 2002-7
… expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, … trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 89-20
… located within the town. We are in receipt of your letter concerning the town's code of ethics. You state that copies … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20The Survivor’s Benefit Program for Retired NYS Employees
… Survivor’s Benefit Program. You are automatically covered for this benefit if you have ten years of full-time State … State service at age 62 or older. Who is my beneficiary for this benefit? For current Retirement System members, the beneficiary you …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesWhat's New
… Security Death Master File, or researching a published obituary. If the holder obtains confirmation of the death, …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newContract Participation of Minority- and Women-Owned Business Enterprises
… 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 of … Valley and the surrounding area. Article 15-A of the New York State Executive Law requires State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… September 30, 2014. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … (Department) contracts with United to process and pay medical claims for services provided to Empire Plan members. … ($5,228 - $4,084). In this case, nearly four years passed without any meaningful effort by Dr. Gomes to collect the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomes