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Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the president and owner of a welding company which provided …
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)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
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
… Thomas P. DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew. She was … with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
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
… to help with multi-year financial planning. “More than ever, local government budgeting requires officials to take a …
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)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
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
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
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)
… financial practices of the Clerk’s office for the period January 1, 2016 through May 19, 2017. Background The Town of …
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
… 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to … 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school that is not …
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)
… claims totaling more than $11,200 were paid more than 90 days after the invoice date, and claims totaling more than …
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
… limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution amount for Deferred Compensation will remain the same at $19,500.00. An …
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)
… did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund … balance is in compliance with statutory limits and develop a plan to reduce the amount of unassigned fund balance in a manner that benefits District taxpayers. Ensure that annual …
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)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …
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)
… appropriate action within the law to recover those funds and to reimburse identified underpayments. … …
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)
… agreed with our recommendations and indicated they plan to initiate corrective action. … audit uniondale school …
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)
… years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not …
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)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
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)
… District officials did not use these restricted funds to pay for reserve and debt service related obligations because … have not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and …
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)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247