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Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to … not provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001CUNY Bulletin No. CU-439
… 15-B (2012) Affected Employees CUNY employees enrolled in the CUNY Transit Benefit Transportation Spending Account … as not to exceed 2012 pre-tax benefit limits as outlined in IRS Publication 15-B (2012). OSC Actions At the request of … (code 439) amount was thereby increased by the same amount in which the pre-tax benefit was decreased so as not to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … or ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be opened with the free …
https://www.osc.ny.gov/online-services/account-authorization-formDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… These dogs were adopted, transferred or euthanized in fewer days than the redemption period, or there was … the department generally completed required inspections in a timely fashion. But of approximately 2,000 inspections … with local shelters to address the deficiencies identified in the audit, which includes: Evaluating the current dog …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… clerk Stephanie Burlew. She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public funds by pocketing parking permit fees; code … “Local governments need to make sure proper controls are in place to protect public funds. I commend the city of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsGardiner Fire District – Length of Service Award Program (2013M-265)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, … approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal … did not obtain an annual independent audit of the LOSAP as required. Key Recommendations Amend the Point System …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChautauqua County – Investments and Payroll (2016M-147)
… The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or … investment program to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with the …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ballston Area Recreation Commission – Board Oversight (2015M-269)
… of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. … accruals. The clerk did not deposit a total of $10,004 in collections, and Town officials cannot account for this …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342City of Yonkers – Financial Operations (2017M-119)
… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Salamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Northeastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … the duties and responsibilities of each person involved in the payroll process, and monitor implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m