Search
Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain … Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science … The Board did not ensure that it appropriately identified and evaluated available options before deciding to lease a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Livonia – Justice Court (2015M-76)
… The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which … For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The … submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than $151,000 collected to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… was sentenced to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the … Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to grand … larceny in Steuben County Court in March. DiNapoli’s audit and investigation found that for more than four years, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftProblem Gambling Treatment Program (Follow-Up)
… ) . About the Program The Office of Addiction Services and Supports (OASAS) is responsible for administering the … includes: defining problem gambling services; developing and ensuring access to prevention, treatment, and recovery services; developing minimum standards for …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followVillage of Ilion – Information Technology (2015M-34)
… to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system for the period January 1 … Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Homeowners Association, Inc.
… York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incCampbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks Department operations … agreements with any of the eight municipalities permitted to use Town fuel. Neither the Highway Department nor Parks … not keep adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Village of Endicott – Budget Review (B4-15-11)
… review was to determine whether the significant revenue and expenditure projections in the Village's tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11State Agencies Bulletin No. 1878
… The purpose of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in … Law, the total regular earnings received by Senate and Assembly Members each calendar year must equal the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … transferred to the general fund. The county may report the money to the State Comptroller as abandoned property, after …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Town of Kirkwood - Board Oversight (2018M-71)
… complete report - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Forks Fire District #3 - Financial Planning (2018M-20)
… of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Key Recommendations Adopt … of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Consult …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionVillage of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… whether Village of Lindenhurst (Village) employees and elected officials completed annual sexual harassment … Key Findings None of the Village’s 240 total employees and six elected officials were provided SHP Training during … officials should ensure all employees are provided, and complete, annual SHP Training and alternative dates or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… Determine whether Town of Amherst (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and all nine elected officials), 67 employees or 74 percent …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9State Agencies Bulletin No. 1741
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1741-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonSUNY Bulletin No. SU-268
… for UUP BU 08 employees. Payment of the Lump Sum is at the discretion of the campus President and may be made to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-268-2018-uup-1-discretionary-lump-sum-paymentsState Agencies Bulletin No. 1687
… the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis Code of ANN, HRY or BIW (only if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1687-2018-work-related-clothing-allowance-osu-employees-represented-civilCUNY Bulletin No. CU-466
… for Summer Research Affected Employees Instructional staff in the City University of New York (CUNY) who meet the … are reimbursed by the CUNY RF. The work may be performed in any facility, but must be paid from the college where the … must be in receipt of the CUNY RF Payment Authorization Form and the Summer 2013 RF Summer Salaries – Semi-Monthly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summer