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Town of Homer – Conflict of Interest (2022M-148)
… Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts. Key … Law Article 18. We also found no evidence that Town officials complied with the Town’s procurement policy by … Board member’s company. Key Recommendations Ensure that officials and employees are familiar with and follow the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Latham Fire Department – Length of Service Awards Program (2016M-279)
… recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than … city of Corning police department and District Attorney Baker for working closely with my staff to make sure this … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… municipalities identified as experiencing fiscal stress to be reimbursed by the state Financial Restructuring Board … Local Governments for hiring external financial advisers to help with multi-year financial planning. “More than ever, … municipalities are more likely to engage financial experts when necessary to help them incorporate this type of …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports and complete financial … oversee the Clerk- Treasurer’s duties and work with CPAs to improve financial records and reports. Ensure … implement compensating controls. Village officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Vendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … to be used to fund operations. Maintain a daily cash book and chronologically identify individual receipts when …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Special Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… 1, 2014 through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education … Renaissance Academy Charter School of the Arts Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Agencies Bulletin No. 1877
… enrolled in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution … to their regular contribution. The Deferred Compensation “Retirement Catch-Up” provision, available to employees in … by calling the Nationwide Helpline at 1-800-422-8463. Representatives are available Monday – Friday, 8am – 11pm and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … reserves through the annual budget process, which would have been more transparent to taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of June 30, 2013. District officials have not developed a multiyear financial plan. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsNortheastern Clinton Central School District – Payroll (2016M-76)
Northeastern Clinton Central School District Payroll 2016M76
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Uniondale Union Free School District – Information Technology (2023M-61)
… granting, changing and disabling nonstudent network user account access, and regularly review the accounts to ensure … granting, changing and disabling nonstudent network user account access. Evaluate existing nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Morris Central School District – Fund Balance Management (2023M-47)
… fund balance. As a result, they were not transparent with taxpayers and the District levied more taxes than needed … realistic budgets. Reduce surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. … to reasonable levels. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district … distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five elected members. The … Richmond Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mPutnam Valley Central School District – Financial Condition (2016M-135)
… 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, … Putnam Valley Central School District Financial Condition 2016M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Saranac Central School District – Payroll (2015M-298)
… Clinton County. The District, which operates four schools with approximately 1,470 students, is governed by an elected … The Superintendent did not compare the payroll registers with payroll source documents (i.e., time records) to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Lebanon – Justice Court (2013M-247)
… maintain an accurate listing of bail, properly report ticket dispositions to the DMV or close his bank account as …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247