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Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… resulting in: $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Village of Pittsford – Audit Follow-Up (2017M-51-F)
… of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of … of August 2020 in implementing our recommendations in the audit report released in July 2017 …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fWestbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is governed by an … Ensure that purchase orders are issued prior to ordering goods and services. Consider amending the …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Town Board and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 … The Board has not adopted any policies concerning the collection of cash and Town officials have not provided …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Moriah - Leave Accruals (2019M-168)
… records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately … period and found that none were accurately maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Pittsfield Fire District – Board Oversight (2016M-305)
… The Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties throughout …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. … the financial records and reports of the Supervisor, Tax Collector or Code Enforcement Officer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Mooers – Payroll (2014M-087)
… Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.05 million. Key Findings … Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Opinion 94-18
… for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer … real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally … in incorporation of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22CUNY Bulletin No. CU-691
… Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 CUNY employees who are … Benefit Plan based on the agency’s review of the “two-year look back” salary. Public query CUNY_TIER6_2YR_NEW will … from each row must be combined to determine the “two-year look back” salary. The query will prompt for: Calendar Year – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpState Agencies Bulletin No. 1506
… agencies with procedures for updating employee health insurance eligibility records in the payroll system. Affected … capture and report if an employee is eligible for health insurance coverage and the date the employee is eligible for … 2016, OSC will initially populate the “Eligible for Health Insurance” and “Date Eligible for Health Insurance” fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOpinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-65
… law for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a … letter which asks our opinion as to whom a town collecting officer must provide a tax receipt when taxes are paid from a … escrow account. You have also asked whether a collecting officer is required to provide a duplicate receipt to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialOrleans County – Department of Social Services (2012M-222)
… to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could be … inadequate communication between social welfare examiners in two different County Social Services programs. In …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Travel Advisory No. 2
… employee maintains residence) must be designated in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesDiNapoli: Tax Cap Nears Two Percent for 2018
… growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The … growth for local governments with fiscal years that close on Dec 31 will be capped at 184 percent for the 2018 fiscal …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018