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Suffolk County Probation Department – Restitution Payments (S9-20-9)
… some victims may never receive the payments to which they are entitled. Officials are unnecessarily holding nearly $1.3 million that should be …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… complete report – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared … and timely accounting records and reports. Key Findings The former and current Clerk-Treasurers did not prepare or … did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … Law (Village Law) Section 4-408. Ensure the past four fiscal year AFRs were prepared and filed as required by New …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank … Recommendations The Board should: Ensure that the payroll account balance shown on the District’s books represents the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankOpinion 88-13
… St Comp No. 87-75, p____; Dykeman v Symonds , 85 Misc 2d 567, 380 NYS2d 567, affd 54 AD2d 159, 388 NYS2d 422; 1983 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-13DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… and continue to pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32CUNY Bulletin No. CU-324
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in … Deduction Amount Broadcast Associate (FT & H) $29.30 Radio and TV Operator $29.30 Employees in Bargaining Unit TP in the … OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-localFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. … agreed with our recommendations and indicated they planned to initiate corrective action. … audit Fort Hunter fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… and services were procured in a manner consistent with the procurement policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in accordance with … compensating controls are in place. Clearly document all Board-approved compensation and benefits in the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) … internal controls over cash disbursements and electronic payments or financial system user access. As a result: Job … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Lake Placid Central School District – Investment Program (2023M-94)
… and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… complete report - pdf] Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s … officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not … Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Falconer Central School District – Financial Management (2024M-52)
… budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation … of the statutory limit and missed opportunities to lower real property taxes. The continued practice of overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52