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Village of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate … corrective action. … Determine whether the Village of Deposit Village Board of Trustees Board required adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Franklin – Financial Operations (2014M-32)
… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Eldred Central School District - Financial Condition (2018M-138)
… school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed … with recurring revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Port Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is … The duties related to water district billing, collecting and recordkeeping were not adequately segregated. The Board … did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish compensating …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Masonville 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-165New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… servant who garnered great respect from his colleagues on both sides of the aisle. He will be missed. He was a … championed important safety initiatives such as the infant car seat law and the seat belt law, both of which served as national models. I offer my heartfelt condolences to his wife Pat and his family …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberOperational Advisory No. 16
Mass Delete of Budget Journals
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteOther Places to Search for Unclaimed Funds
… about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For information on unclaimed retirement account balances. Internal Revenue … of Veterans Affairs For information on insurance funds owed to certain current and former policyholders or …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… "Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire Department. He … the New York State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered to repay the $5.7 million and is going to federal prison for his crimes." … Michael Klein …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaOrange County – Motor Vehicle Oversight (2015M-314)
… of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July … Key Findings County officials maintained a perpetual vehicle inventory, but this inventory was not complete and … on the disposal of motor vehicles. … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Schuyler Lake Fire District – Financial Activities (2022M-191)
… fiscal oversight training. District officials agreed with our recommendations and indicated that they are implementing …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Spencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… contaminants. Albany and Saratoga counties Erie County Nassau and Suffolk counties Onondaga Count y Orange, … and Westchester counties Click on each contaminant to view occurrence at the county level. 1,1-dichloroethane …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsOverview – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your annual … sources of income, your annual employer contributions and how contribution rates are determined. Rev. 9/25 … Employer …
https://www.osc.ny.gov/retirement/employers/contributions/overviewWest Nyack Fire District – Claims Processing (2014M-259)
… personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … procedures. Require supporting documentation for cell phone reimbursements. … West Nyack Fire District Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vested Retirement Benefit – Special 20- and 25-Year Plans
… credit. The benefit is payable for life, and you may elect one of several pension payment options to provide a … retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If we receive your application after you become eligible, your vested retirement …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… 1, 2015 through September 30, 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. … Village of Lisle Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124