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Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these … at the Department Taxation and Finance with outliers in the areas of train fare, fuel and other miscellaneous … for one employee who separated from the Department in February 2011. We performed further audit testing and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Tioga County – Social Service Contracts (2023M-162)
… monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand … participants did not meet performance measures. A decrease in services provided by an agency went unnoticed for four … Officials did not ensure a contract price reduction was in accordance with contract terms, resulting in approximately …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialCity of Amsterdam – Recreation Department (2023M-29)
… program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer … maintain any support for the number of beverages sold . In addition, cash from the sales was periodically placed in a vehicle’s glove compartment until it was brought to the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Rapids Fire Company – Credit Cards (2023M-86)
… the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not … totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mUnified Court System Bulletin No. UCS-148
… Job Data rows, except as noted above, in which the employee is in an eligible bargaining unit regardless of … Deferral, a CSD row will be inserted as follows: If an employee holds a salary greater than $115,000 prior to … (20) years of continuous service in the Unified Court System and have a performance rating of other than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityOpinion 98-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … be provided on a town-wide basis (see Mem of Department of State, 1988 McKinney's Session Laws of NY, at A-10). …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … with any city, town, village or fire district which has in its fire department an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Hudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. … The sewer fund has not repaid the general fund $400,000 in interfund transfers from 2014 through 2016. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255State Police Bulletin No. SP-151
… forms or eligibility information, contact Shannon Sitcer at 518-436-0120 or e-mail at [email protected] . Questions regarding this Bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundSullivan County – Time and Attendance (2017M-55)
… October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees manually edited their own punch times in the electronic timekeeping system (ETS). Key …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Thompson - Board Oversight (2018M-69)
… and disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Plattekill Library – Budgeting Practices (2017M-95)
… the past four years. The Library accumulated a surplus fund balance of approximately $360,000, which is about 81 …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234