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Town of Liberty – Justice Court Operations (2016M-336)
… Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV … should sign all disbursement checks. Periodically review and reconcile the DMV pending tickets report to the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… is governed by an elected seven-member Board of Education and operates three schools, with approximately 1,100 … Key Findings The District’s reliance on fund balance and reserves to finance planned operating deficits has … than continually relying on appropriated fund balance and reserves. Return funds improperly transferred from …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 … more pieces of documentation needed to verify eligibility and the Assessor’s exemption calculation. Because each … exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Westbury Water District – Purchasing (2015M-261)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. … procedures to ensure Medicaid claims were submitted and reimbursed. Service providers (providers) did not … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Village of Pittsford – Audit Follow-Up (2017M-51-F)
… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … of Trustees (Board), which is composed of four Trustees and the Mayor. The Village’s annual budget for the 2016-17 … through real property taxes, sales tax, State aid and user charges. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Moriah - Leave Accruals (2019M-168)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Pittsfield Fire District – Board Oversight (2016M-305)
… of our audit was to examine internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Masonville Fire District – Financial Activities (2020M-165)
… payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was adequately protected because … personal computer to maintain District financial records and perform online banking transactions. Key Recommendations … adequate documentation, auditing claims before payment and annually auditing the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an elected Town Supervisor. General fund expenditures for … not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… The Board’s mission is to protect the rights of employees and employers by ensuring the proper delivery of benefits and by promoting compliance with the Workers’ Compensation … carriers, the State Insurance Fund, self-insurers, and self-insured political subdivisions of the State. Under …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedIX.12.A Key Provisions – IX. Federal Grants
… the CMIA: Federal agencies must make timely grant awards and fund disbursements to states; States must draw federal … of covered federal programs may also be subject to CMIA; and Federal agencies and states must minimize the time from: the date on which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsTown of Mooers – Payroll (2014M-087)
… compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… resulting in: $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) time. $11,000 per year … tax purposes. Key Recommendations Ensure that all salaries and benefits provided are Board approved. Consult with the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Dickinson – Fiscal Oversight (2014M-337)
… The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is … not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Integrity
… NYS Department of Correctional Services Former and Current Federal Inmates PACER (Public Access to Court … Accusations of Fraud Better Business Bureau Health, Safety and Environmental Violations Department of Labor – … – Enforcement & Compliance History US Department of Health and Human Services Charity Reports Standards for Charity …
https://www.osc.ny.gov/state-vendors/vendrep/integrityOpinion 93-22
… miss a Court date." He attributed the error to "a computer and/or clerical oversight of some sort." In accord with past … ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised upon the defendant's failure to appear at the … ..., the court must enter such facts upon its minutes and the bail bond or the cash bail , as the case may be, is …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-18
… on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private … not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal … members of all the fire companies of a village, organized and maintained pursuant to law, "constitute a corporation by …
https://www.osc.ny.gov/legal-opinions/opinion-94-18VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… exceptions which should be discussed with your Budgets and Spending Accountant. The most common exception is due to … date upon entering the AP Adjustment Voucher into SFS and it should not be changed. Obligation Date The AP … refer to Chapter XIV, Section 2 – Obligation, Accounting and Budget Dates of this Guide. Payment Terms Agencies MUST …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparation