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Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, … 2019 through 2022 AUDs were not filed. Key Recommendations Stop the practice of using a signature stamp for the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… that they were expected to follow the Computer Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and inappropriate Internet use. District officials did not periodically review … guidance for business office staff that defines acceptable Internet use and browsing. Ensure business office staff who …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Audit Objective Determine whether West Hempstead Union Free School District (District) officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account2022 Women’s History Month Celebration
… women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of $8,821. New York ranked … New York’s women take home more dollars relative to men than in most other states. “March is Women’s History … way to go in closing the gap between full-time working men and women. While New York has done better than most …
https://www.osc.ny.gov/events/2022-womens-history-monthTown of Butternuts – Highway Facility Capital Project (2021M-94)
… Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings … Project. As a result, total costs to complete the highway garage exceeded the maximum estimated costs by $372,318. The … used less expensive roof material on the highway garage. Ensure the required annual financial reports filed …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Berne – Board Oversight (2021M-77)
… and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures … or audit any credit card charges totaling $8,308 before payment was made, or annually audit the records of all …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77State Comptroller Releases Municipal Audits
… officer, should have signed the checks. However, the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus County) The board …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted … employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Electronic Reporting
… Instructions Web-based application - no downloads required Secure communication - data is secure Complete and submit your report within 45 days once … remittances are due on or before the industry due date. Secure File Transfer Protocol (SFTP), email attachments, and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingIntroduction – Federal Funding and New York
… Payments New York's Balance of Payments New York State Farming and Agriculture New York State Farming and Agriculture Federal Impact: Travel and Tourism …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDEC Management of Invasive Species (2019-S-026) - Maps
Details the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading invasive species
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsContact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 2003-2
… pursuant to Article 11-A of the Town Law (§189-a et seq .), may establish a joint fire district that would … as a village. Article 17 of the Village Law (§17-1700 et seq .) contains provisions applicable to a village … fire department (see Village Law, Article 10 [§10-1000 et seq .]; see also 1990 Opns St Comp No. 90-19, p 42; …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate … Determine how effective the IT Transformation process has been in ensuring that resulting Office of Information Technology Services clusters operate …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS … Costs (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, … §§198(3)(d), 202, 202-a: A town board may raise all the operation and maintenance and capital expenses of a water …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… taxes which became a lien prior to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of … generally provide that for purposes of the enforcement of pre-1995 liens, the provisions of the applicable general, … 1 After December 31, 1999, if the enforcement of a pre-1995 lien has not been concluded, as evidenced by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3