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Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Board with complete and accurate monthly financial reports or file accurate or timely annual financial reports with OSC. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Service-Disabled Veteran-Owned Businesses
… State Comptroller Thomas P. DiNapoli supports the development … Office as an SDVOB, you must be certified and listed on the Service-Disabled Veteran-Owned Business Directory . … View upcoming events on the OGS website . Contact Reach out to us at [email protected] or 518-474-7574 to: share …
https://www.osc.ny.gov/state-vendors/sdvobNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… but were not limited to, gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Jay – Records and Reports (2023M-22)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … and October 31, 2022, five accounts were overstated by a total of $19,037 and 13 accounts were understated by a … Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… but did not secure user account access to the network or develop an IT contingency plan. This increases the risk of … of all accounts on both tools. Ninety-one percent, or 3,395, of the District’s enabled network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… agreement (CBA) provisions and Board resolutions or maintain accurate leave records and, as a result, paid … reports are filed in a timely manner, and annually audit or cause and audit of the District’s financial records. … …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… of floodwater and sediment damage. It is governed by a seven-member Board of Directors. District expenditures … The Assistant provided two versions of the 2011 budget and a Board member provided a third version. All three versions … former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… Investment Pool (STIP) is comprised of all the operating cash of the State Treasury, State agencies, authorities, … the STIP are managed by the OSC Pension, Investments and Cash Management Division and is comprised of high-quality, … fund receipts and disbursements AND the pooling of cash assets of the funds within the State’s GCA for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. … in two different ways, either through an agency’s petty cash account or through the Travel and Expense module. For … and Expense module, the appropriate business purpose (Cash Advance) and expense type should be selected as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… results of our testing did not disclose significant errors or irregularities, we identified control deficiencies with … requiring new proof of residence, such as a utility bill, or requiring that a new proof of residence be submitted when …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174IX.12.H Key CMIA Documents – IX. Federal Grants
… expected to be made for each covered program (e.g., payroll, and non-payroll), and methodologies for both development of required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Award Program (LOSAP) without first soliciting competition or entering into written contracts with them. The Board … as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… wrongdoing in Westchester, whether the victim is a person or an entity like the state retirement system,” Rocah said. … filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Medicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsVillage of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308State Agencies Bulletin No. 994
… helpful hints. Topics can be viewed in either Player mode or HTML format by selecting the "Help" hyperlink located in … module. Questions Questions regarding UPK functionality or content should be directed to [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of five … fund balance to cover its operations if it pays back a $139,000 interfund loan to the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Review of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for employees in the collective bargaining agreements, valued … to track their time worked or to submit leave requests for taking time off, and the Council did not approve all …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161