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Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash … Findings Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash … that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Rockville Centre Union Free School District – Information Technology (2023M-140)

… Audit Objective Determine whether Rockville Centre Union Free School District (District) officials monitored users’ … Determine whether Rockville Centre Union Free School District District officials monitored users …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Thousand Islands Central School District – Financial Management (2022M-201)

… action. Appendix C includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… to vendors, including sub-recipients, before the vendors have disbursed their own funds. The funds received from the … made to vendors including subrecipients before the vendors have disbursed their own funds …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

Village of Lyons Falls – Financial Management (2013M-393)

… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Port Jervis City School District – Financial Condition (2022M-152)

… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… list of terrorists and terrorist organizations identified in the President's Executive Order. The Office of Foreign … issued to those individuals or organizations identified in the Executive Order. Process and Document Preparation: … payment vendor ID within SFS must have proper controls in place to identify and prevent payment to entities on the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… two charter schools (collectively referred to as schools in this report) used their financial resources to develop, … safety plans and building-level emergency response plans in compliance with the New York State Safe Schools Against Violence in Education (SAVE) Act. 1 Key Findings Schools must do more …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

Cost-Saving Ideas: Establishing an Effective Fleet Management System

… type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent and costly … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of … Average Fuel Cost Maintenance Cost Total Costs Used 27 $1,642 $1,103 $2,745 New 30 $1,355 $865 $2,220 Variance 3 $287 …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system

Opinion 2006-11

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11

State Agencies Bulletin No. 1660

… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be … affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency shop fees from being …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-fees

Ordinary Death Benefit – Special 20- and 25-Year Plans

… the form of group term life insurance, which is currently exempt from federal income tax. Your beneficiary will also …

https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit

DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees

… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to … A North Country court clerk is accused of pocketing more than $5400 from the …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-fees

Montauk Fire District – Board Oversight (2024M-117)

… and audited to comply with statutory requirements. As a result, the Board diminished the District’s transparency … were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State General … the close of the fiscal year. Review and amend the LOSAP point system, as necessary, to ensure conformity with GML. …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117

Village of Almond – Transparency of Fiscal Activities (S9-24-14)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14

Falconer Central School District – Financial Management (2024M-52)

… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52