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Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to official …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12City of Norwich – Information Technology (2012M-254)
… Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsHannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Angelica – Justice Court Operations (2018M-11)
Town of Angelica Justice Court Operations 2018M11
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire … prepared. The Board did not follow statutory requirements when adopting the 2014 budget and computing the tax levy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19State Agencies Bulletin No. 1805
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 are affected. Effective Date(s) … (Administration). OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and employees in Bargaining Unit 21 with Dues (Code 491) and increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-associationTown of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… of our audit was to review the Town’s financial operations and the use of the wind power revenues for the period January … The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The Town Board, which … is the legislative body, comprises the Town Supervisor and four Board members. The Town’s budgeted appropriations in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerMcGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248State Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the Dues and Agency Shop Fee increase should be directed to John Telisky at the NYSCOPBA Office at 518-427-1551 ext. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… January 1, 2014 through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed … Smithfield Fire District Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Greenlawn Water District – Accounting Records (2015M-231)
… 2015. Background The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves approximately … Recommendations Maintain the District’s accounting records in a timely, accurate and complete manner. More effectively …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231State Agencies Bulletin No. 273
… concerning this voluntary program should be directed to Gary Carlsen at NYSCOPBA at 1-888-484-7279, extension 233. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/273-nyscopba-legal-plan-deduction-code-372Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Nelsonville – Financial Operations (2012M-242)
… year were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its … the Clerk-Treasurer’s financial records and reports on an annual basis. The Board did not ensure bank …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Village of Milford – Board Oversight (2018M-25)
… by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45CUNY Bulletin No. CU-615
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees … OSC will identify employees with Dues (Code 258) and Agency Shop Fee (Code 275) and automatically increase the … Assistant Engineer TG $35.61 University Engineer TG $35.61 Agency Actions Notify affected employees. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m