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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … to seek recovery of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Agencies Bulletin No. 174
… The Employee Type field cannot be changed when a value of S (salaried) is displayed. Description: Employee Types … Data record will be automatically updated to reflect the new type. A row will be inserted on Job Data with the action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether … applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom … The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraState Agencies Bulletin No. 484
… 548 of the Laws of 2000 allows certain members of the New York City Employees' Retirement System who served in certain … military service pursuant to Chapter 548. Effective Date(s) Immediately. Agency Actions Upon notification from NYCERS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxOpinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on …
https://www.osc.ny.gov/legal-opinions/opinion-91-16State Agencies Bulletin No. 2249
… Purpose: The purpose of this bulletin is to notify agencies of an … employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationDeposit Central School District - Financial Condition (2018M-204)
… took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … B includes our comments on issues raised in the District’s response letter. … Determine whether District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Examples from GASB Statement 34 - Statement of Activities
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 ------ 1,457,820 6,461,708 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewVillage of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Local Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfJustice Court Fund: Advisories
… Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 October [pdf] - 2019 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2017 September [pdf] - 2017 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2015 July [pdf] - 2015 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesVillage of Newark Valley – Capital Planning (2016M-289)
… The Village of Newark Valley is located in Tioga County and has a population of approximately 960. The Village is … comprehensive multiyear capital plan to establish the goals and objectives for funding long-term operating and capital needs. …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether … July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately … The Board did not initiate annual audits of the Supervisor’s records. Key Recommendations The Supervisor should perform …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of East Otto - Information Technology (2018M-156)
… (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfTown of Westfield - Real Property Acquisition (2019M-119)
… At the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Cybersecurity Month Software Management
Learn about software management practices that you can implement in your municipality to help mitigate cybersecurity threats.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-software-management-10-11-22.pdfPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh-2019-198.pdf