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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… balanced budgets, using actual financial results from prior years and other relevant and available data. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with grand larceny in … the misappropriation of more than $5,000 in public funds. Stone confessed to DiNapoli’s staff and the Steuben County … our audit and investigation into the district's finances.” Stone was arraigned today in Bath Village Court and is due …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and … a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationSaranac Central School District – Tuition Billing and Collections (2023M-90)
… foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Irvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key Recommendations Update the District’s acceptable use policy to address users … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … in Rockland County. The District is governed by a Board of Education which is comprised of nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… Town of Ontario Information Technology Financial Management and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Contract and Payment Actions in April
… Authority $1.4 million with Venture Construction Inc. for concrete surface work and path markings for the New NY Bridge … Parkway in Nassau County. $7.2 million with Cobleskill Stone Products Inc. for pavement rehabilitation on route 30A … Security and Emergency Services $6 million to New York City for the Urban Area Security Initiative Program (UASI). …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… to examine the District’s reserves and accountability over fuel used for student transportation for the period July 1, … District officials did not provide adequate oversight of fuel and cannot be certain that all fuel purchased by the District was used for District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled … images and journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… report – pdf] Audit Objective Determine whether the Town of Vestal (Town) former police chief’s (former chief) … which included severance payments, due to concerns of potential litigation against the Town. The severance … to provide any written details, such as written evidence of concerns of potential litigation or a cost-benefit …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Contract Advisory No. 27
… thus eliminating the delay of check clearance policies and traditional mail lead time. Some additional benefits of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and Elimination of the possibility of lost and/or returned …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsCost-Saving Ideas: Managing Your Travel and Conference Expenses
… adopt a clear and thorough travel policy that applies to all employees and officers. The policy should: Describe the … for travel or conference attendance Original receipts for all actual and necessary expenses A certificate of attendance … law and is an essential internal control for ensuring that all employees follow travel policy requirements. The auditing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesLong Island Experienced Gains in Farms and Farmland
… (31.5%) and aquaculture (28%). Together, fruit and tree nut farming (including grapes) and vegetable and melon … Greenhouse, Floriculture, Sod $239,845,000 1 Fruits, Tree nuts, Berries $53,613,000 5 Vegetables, Melons, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention … agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and … contract prefix for the multi-agency contract in order to create an accurate NYS Contract #. The OSC Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is … to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractState Agencies Bulletin No. 1985
… who claim exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees … who claimed exempt from Federal, State and/or Local tax withholding in 2021 and employees who submit withholding … Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022