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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not provide … adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid … adequate approval and oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111New York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Shelter Island Union Free School District - Fund Balance (2020M-23)
… Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from fiscal years … used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit … needed or used to fund operations. Review the unemployment insurance reserve and determine whether the balance is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Clifton – Financial Management (2014M-217)
… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for … did not provide sufficient oversight of the bookkeeper to ensure that the Town’s financial records were reliable and … capital plans. Key Recommendations Take immediate action to address the Town’s weak financial condition. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The … and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For online agencies: …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Objective Determine whether the District is providing transportation to eligible nonpublic school students. Key … did not have documentation that they were only paying for transportation for students that lived in the District. We … Obtain documentation to prove eligibility before providing transportation to nonpublic students. Use the actual number …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTown of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
Determine whether the Board adequately managed the Towns financial condition and received accurate financial reports to help it do so
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, … the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the … collection process with little oversight, she was able to conceal the theft of approximately $5,620 from the Court. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a joint … Comptroller DiNapoli released a statement after the arrest of Muge Ma following an …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamVillage of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. The …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Comparison of ERS Benefits
… than 10%. Payments Not Included in FAE Tiers 3 – 6: Unused sick leave Payments made as a result of working vacation Any form of termination pay Payments made in anticipation of …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… Find answers to common questions about elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit documentation … do not have assurance that all collections at the golf course were properly accounted for and deposited. Officials …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … and county government employees to discuss the program. "NY ABLE offers peace of mind to individuals with disabilities … College Savings Program. The legislation was sponsored by Senator David Carlucci (D-Rockland/Westchester) and …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Agencies Bulletin No. 2361
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit Returns during the SFS September blackout periods. … deposit is reversed due to an overpayment, who request a Check Exchange, or who request a Payroll Check Reissue for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns