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DiNapoli Releases Municipal Audits
… Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … policies for disbursing restitution money retained in a victims’ trust fund, officials have not disbursed these …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… if internal controls over transfer station operations for the period January 1, 2011, to July 31, 2012. Key … transfer station. We found that over a three-month period in 2012, the weight of the solid waste the Town paid to … being received at the Town’s transfer station, resulting in approximately $10,000 in missing revenues. We found weak …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… and internal controls over the Village’s IT operations for the period January 1, 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Manhasset Union Free School District – Separation Payments (2016M-150)
… February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in … take necessary corrective action. … Manhasset Union Free School District Separation Payments 2016M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Willsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206State Agencies Bulletin No. 2004
… 2.5 RH5 OTK OR5 Overtime Recall Ann 2080 2.5 RR5 ORC E25* Extra Service Hourly 2.5 RE5 ES1 *Please note: Earnings Code … Extra Service rate from the employee’s Job Data record by 1.66667 (calculated by dividing 2.5 by 1.5) to derive a rate … and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 … Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … Spencer, is governed by a three-member Board of Trustees. In 2014, the Company received $29,400 in receipts and made …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… State Department of Labor (DOL) determines who qualifies for benefits and individual employers fund their own … to comment and specify the circumstances that resulted in unemployment. Managers should review these notices … charged to your account and could increase your tax rate in future years if your government uses the tax contribution …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Agencies Bulletin No. 1951
… Purpose The purpose of this bulletin is to provide agency instructions for … & Technical Services BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the … cash out up to 120 hours once per year. Employees do not need to be currently enrolled in the Over40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1867
… in the annual cash out. The payment is calculated at the straight time rate based on the employee’s salary on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of … Findings The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Clarence Public Library – Audit of Claims (2016M-355)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials underpaid one former employee approximately $5,200. Roslyn Union Free School District – Cash Receipts …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsCity of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11