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Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… of our audit was to review the District's cash receipts and disbursements for the period January 1, 2015 through … September 1, 2016. Background The Cattaraugus County Soil and Water Conservation District provides services and funds projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District is …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… of our audit was to review internal controls over the Court's and the Supervisor's financial activities for the … financial activities, including those of the Justice Court. Court records show that nearly $29,000 in fines, fees, … Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… water and sewer revenue estimates that were based on historical and other relevant information. Village …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … dramatically from approximately $20,000 as of May 31, 2008 to a fund deficit of approximately ( $54,000 ) as of May 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated … presented in the annual financial report to the State Comptroller is accurate. Budget and account for sales …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a … in 2012 for which no reimbursements from FEMA or the State Emergency Management Office (SEMO) were received. Town … 2012 annual update document (AUD) with the Office of the State Comptroller. Key Recommendations Ensure that a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… in County funds from 2012 to 2017 and resigned from her position. The Board does not review all individual claims. … a deliberate and thorough audit of all claims prior to approval for payment. Adopt written policies governing the …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria … hours worked at other municipalities. Determine if Justice Court (Court) money is properly recorded, deposited and reported. … Town of Alexandria Justice Court Time and Attendance and Court Operations 2017M284 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Nondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdfAttachment B (Fee Schedule and Deliverables)
Attachment B (Fee Schedule and Deliverables)
https://www.osc.ny.gov/files/procurement/excel/attachment-b-fee-schedule-and-deliverables.xlsxLapsing Pools 9/13/24 and 9/27/24
Lapsing Pools 9/13/24 and 9/27/24
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/September-Lapsing-Pools.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfHazard Mitigation and Coordination (2021-N-8)
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8.pdfLapsing Pools 9/15/22 and 9/30/22
Lapsing Pools 9/15/22 and 9/30/22
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-2042-attachment.pdf