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Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not … Determine whether Town of Canajoharie Town officials properly budget for and allocate sales tax revenue …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … reviewed. The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings … address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use were … their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, seven required …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Greig – Long-Term Planning (2023M-13)
… fund balance and reserve policy. Town officials agreed with our recommendations and have initiated, or they plan to …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Lake Luzerne – Payroll (2022M-98)
… complete report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) … and in accordance with Town policies. Key Findings The Supervisor did not ensure payroll payments were accurate … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Findings From August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department … OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than $150,000 from the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Greenville Fire District - Fixed Assets (2019M-223)
… for maintaining records and comparing assets on hand to inventory records for discrepancies. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… Clifton Park (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … of Clifton Park Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Columbia County – Payroll (2014M-121)
… complete and certify their hours worked on a time record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys … supervisors or department heads. Ensure that the duties of payroll batch entry and approval are properly segregated. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMarathon Central School District – Fund Balances (2017M-280)
… fund, employee benefit accrued liability reserve and retirement contribution reserve were not used as budgeted and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280DiNapoli: Tax Cap Set at 2% in 2024
… governments and their budgets. As local governments spend down their one-time federal pandemic assistance, officials … to carefully develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Accounts Payable Advisory No. 15
… Business Units that individuals certifying/approving vouchers to OSC using SFS must also be designated and … containing the designated individuals authorized to sign vouchers and their original signatures. With the … (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You … The loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 … of retirement (service or disability). Benefit Reduction Examples Here are examples of how your service retirement …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have … score of 75. The villages of Addison (Steuben County) and South Dayton (Cattaraugus County) were also in “moderate … score this year with Addison going from 53.8 to 61.7 and South Dayton going from 47.5 to 55.4. The system, which has …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
Lisa Stone was sentenced to five years probation and ordered to pay full restitution for stealing more than $6800 in fire district funds after an audit and investigation by State Comptroller DiNapoli revealed that she paid herself an illegal second salary
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… best accounts for the type of receipt. See Chapter IV, Section 3.B – Miscellaneous Receipts. To facilitate accurate … grants for 2014-15 and prior which must use “GLE”. See Section 1 – Accounts Payable Journal Voucher & General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersRye City School District – Payroll (2024M-2)
… was properly approved and monitored, District officials did not properly budget, record or pay overtime. District officials did not budget for approximately $600,000 of incurred … worked. Therefore, officials paid overtime without knowing why the additional payroll costs were incurred. Improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14