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Town of Davenport - Transparency (2018M-85)
… and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Accounts Payable Advisory No. 64
… vendor must complete an affidavit. The paying and cashing banks will review the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial activities of the Department and Companies for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Town of Taylor – Financial Management (2016M-391)
… statements, prepares the checks and abstracts, records all transactions and performs the bank reconciliations … Periodically review the bookkeeper's work to ensure that all financial activity is recorded accurately and completely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Saratoga Springs Public Library – Claims Processing (2014M-351)
… 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is governed by an elected five-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mClymer Central School District – Financial Management (2016M-187)
… School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … deficit in the District’s general fund as of June 30, 2003. Local Finance Law requires all local governments that … levy increase to no more than the calculated limit, unless 60 percent of District residents vote to exceed this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… occurs when the Federal government provides resources to the State and requires the State to use the resources in accordance with specified purposes … State) requires the recipient government (State or local) to perform a particular program or promote its performance by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsLocal Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively … DiNapoli said. “Although all regions saw increased sales tax collections, the upstate regions had weaker collections than the downstate region.” Sales tax collections rose fastest during the second half of …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling … some of the money to family members. In addition to the prison term, Bayard, 59, of Scotch Plains, New Jersey, was … Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… Reason Code to ensure that OSC can apply any benefits or salary considerations the employee may be eligible for upon … Reason Code to ensure that OSC can apply any benefits or salary considerations the employee may be eligible for upon …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservCaton No. 1 Fire District – Financial Oversight (2013M-262)
… and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash disbursements paid in 2012 disclosed that 10 totaling more than $31,000 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… The purpose of our audit was to ensure that the former Director properly deposited receipts and that disbursements … Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common … years. He was scheduled to retire from his position as the Director of Parks and Recreation in March 2013 but resigned …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVillage of Oxford – Justice Court Operations (2013M-219)
… Court Fund (JCF) and the Department of Motor Vehicles (DMV). For example, $1,325 in collections was recorded with no … deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt or deposit; … Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records and, therefore, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is … the Board did not have accurate information with which to base its financial decisions and, ultimately, did not …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… deficit in 2012 totaling $4,610, which will further reduce unexpended surplus fund balance to $10,043. The water … deficit in 2012 totaling $18,035, which will further reduce unexpended surplus fund balance to $3,888. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and internal controls over selected financial operations for the period January 1, 2011 through July 31, 2012. … would have reported an operating deficit of $3 million for 2011. From 2008 through 2011, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsOpinion 95-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Consolidation … -- one discretionary and one mandatory. The town board, in its discretion, "may" call a public hearing to consolidate … the town board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21