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Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… of our audit was to review the Department’s cash receipts for the period January 1, 2015 through January 27, 2017. … by an elected three-member Town Board. Expenditures for 2016 totaled approximately $12.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Ithaca – Information Technology (2017M-52)
… password security, wireless security, mobile computing and storage devices or online banking. Town employees did not … password security, wireless security, mobile computing and storage devices and online banking. Require that all staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Village of Nissequogue – Information Technology (2015M-31)
… Nissequogue is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The … have not designated an information technology (IT) administrator who is independent of the Village’s financial … plan. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben … Village of Cohocton Cash Receipts 2015M63 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… over the Town’s Justice Court’s financial activity for the period January 1, 2013 through May 31, 2014. … Court with two elected Justices. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330South Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Hancock Fire Department - Financial Operations (2018M-236)
… ensured collections were deposited and disbursements were proper. Key Findings The Board President (President) did not … ensured collections were deposited and disbursements were proper …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… The Board adopted adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Margaretville - Fiscal Management (2018M-78)
… financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt … Use surplus general fund money as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally … Appendix B includes our comment on issues that were raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Bennington - Financial Management (2019M-249)
… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… raised in their response. 1 The District appointed a new District Treasurer who began in January 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mVillage of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203State Agencies Bulletin No. 779
… equal to the annual percentage increase, if any, for compensation and pension benefits administered by the … of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all rows. OSC will also update any subsequent rows as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseState Agencies Bulletin No. 329
… deduction amounts are inserted in the General Deduction panel. Effective Date This change will be implemented August … deduction amounts are inserted in the General Deduction panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageComptroller DiNapoli Releases School Audits
… exceeded the amount deemed necessary to pay employees for accrued and unused sick and vacation leave time when they … addition, the district did not have proper documentation for the establishment and use of three of its four reserve … County) The district reported fund balance deficits for four consecutive fiscal years, in part, due to shortfalls …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-44
… opinion. VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) PUBLIC … "compensation" for each member of the board of trustees. You ask whether the "compensation" referred to in section … the per hour, per diem or per week remuneration to which an officer or employee is entitled (see, 1987 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-60
… in the private business of performing home inspections for prospective purchasers of homes does not have a prohibited interest in a contract with the municipality for which he or she serves, the conduct of the private … 802 (General Municipal Law, §803[2]). The term "contract" for purposes of Article 18 is defined to mean any claim, …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-52
… college officers and employees who are directors of a not-for-profit corporation which purchases real property from … college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit corporations) -- Disclosure of Interest (when …
https://www.osc.ny.gov/legal-opinions/opinion-88-52