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Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. … various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key … detail specific requirements that all disbursements are for valid Department purposes and supported by an invoice and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District officials did not consistently adhere to bidding or competitive offering requirements when purchases exceeded … over cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… and examine the effectiveness of its collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to … building project and other selected financial activities for the period March 1, 2011 through July 12, 2013. … five-member Board of Trustees. The general fund budget for the 2014-15 fiscal year was approximately $4.5 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mState Agencies Bulletin No. 746
… Purpose To announce the new policy regarding disposition of unclaimed or undeliverable direct deposit advice statements. … were undeliverable and returned to the agency and/or unclaimed by the employee. Agency Actions Agencies must … distributed by the enrollee’s agency. If the statement is unclaimed, it will be held by the agency for thirty (30) days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/746-unclaimed-or-undeliverable-new-york-state-payroll-direct-deposit-adviceVillage of Savona – Board Oversight (2015M-328)
… a population of approximately 830. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the … is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in … employee benefit expenditures led to a decrease in total fund balance. Therefore, District officials may need to find …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… each employee with the annual accruals based on the terms of the respective CBAs or individual employment …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… claims totaling more than $11,200 were paid more than 90 days after the invoice date, and claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Ellicott – Fiscal Stress (2013M-269)
… Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations … million. Key Findings The Board did not adopt realistic budgets, did not adequately monitor and adjust the annual … and highway part-town funds have had operating deficits during the last three fiscal years because the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 percent from …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… presence and should be kept in his/her possession at all times. … Village of Valley Stream Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mNiagara Falls Water Board – Financial Management (2015M-141)
… Authority finances are managed in accordance with the terms of the governing agreements, resolutions and statutory …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors … Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be … in order to properly bill the Federal Government for reimbursement. Guide to Financial Operations REV. 2/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS and … contract that the grant award and project are linked to is set to ACTIVE status, the billing process is initiated. To … this Guide for details on this setup. At least one Federal fund must be set up in the Project Budget Control section in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects … The preliminary budget does not rely on additional direct federal relief or anticipate significant federal stimulus for … up and offset revenue losses for the city, as well as the state and MTA, and boost the regional economy so that it can …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetAlexandria Central School District – Financial Condition (2016M-5)
… located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Brushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340