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XII.8.C Payment Intercepts – XII. Expenditures
… to be paid to one entity must be diverted, in whole or in part, to another entity, the Business Unit must send a … Customer Service Help Desk at (518) 474-4868, or by email addressed to [email protected] . Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsEast Hampton Housing Authority – Board Oversight (2017M-33)
… reconciliations are adequately segregated among employees or, when that is not practical, increase managerial … each month and ensure that any discrepancies or reconciling items are promptly identified, reviewed and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… revenues to participating municipalities. At least 547, or 9 percent, of Program tickets were given to non-players. … our recommendations and indicated they planned to initiate or have already initiated corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andErie County Probation Department – Restitution Payments (S9-20-11)
… the court when a probationer violated the court order, or disburse victim restitution payments appropriately. As a … did not distribute all available undisbursed restitution or maintain sufficient undisbursed restitution records. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Rome City School District – Multiyear Planning (2021M-144)
… did not develop comprehensive written multiyear financial or capital plans. While officials have some information … projected annual operating deficits in future fiscal years or assess the impact of the operating deficits on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… we will continue to hold accountable those who misuse or abuse the public trust." Since taking office in 2007, … filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthTown of Lisbon – Financial Condition (2012M-202)
… fund. Key Findings The Board did not adopt a policy or develop procedures to govern the level of fund balance … The Board had not developed accurate budget estimates or a formal, comprehensive multi-year financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… has not adopted appropriate policies and did not receive or review sufficient financial information to appropriately … within the Village did not disclose any material errors or irregularities. However, we found that the Village has not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… in New York State possess adequate insurance coverage, or are financially secure to compensate those persons they might injure, or whose property they might damage, as a result of an …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableVillage of Lewiston – Purchasing (2013M-45)
… that the individual making the purchase will adhere to GML or the procurement policy. Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Operational Advisory No. 31
… Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) … documentation at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… not prepared. Crucial financial reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… funds, the transfer of expenses should be done as APJV or GLJE transactions using the same account codes. See … operating fund of one agency and a revenue in a fiduciary or agency fund of another agency as the result of a MOU …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesTown of Morehouse – Records and Reports (2021M-182)
… accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were … to the Town Board (Board). Because the Board did not have complete, accurate and timely financial information, its … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Wayne County Probation Department – Restitution Payments (S9-20-6)
… the court when a probationer violated the court order or disburse victim restitution payments appropriately. As a … maintain a complete list of unsatisfied restitution orders or maintain sufficient undisbursed restitution records. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… the court when a probationer violated the court order or disburse all victim restitution payments. As a result, … totaling $179,159 were not properly followed up on and/or recorded accurately. In addition, officials did not … restitution orders, distribute all available restitution, or maintain sufficient undisbursed restitution records. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… process an expense report with the correct expense type or taxable value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… financial information available to develop a multiyear or capital plan. City officials did not establish policies … financial information, such as budget-to-actual reports or cash flow reports, is received. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… the Supervisor with claim abstracts that were incomplete or unsigned. The Supervisor did not submit financial reports … should annually audit the Supervisor’s records and reports or retain an independent auditor to do so. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169City of Little Falls – Financial Condition (2021M-54)
… budgets, properly monitor the City’s financial operations or take appropriate actions to maintain the City’s fiscal … adopted a fund balance policy, multiyear financial plan or capital plan. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54