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Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of … The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Local Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfTown of Milan - Town Clerk/Tax Collector (2018M-257)
… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… relevant provisions of the New York State Public Housing Law and regulations prescribed by the Federal Department of …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Town of Warrensburg - Procurement (2014M-96)
… has not been reviewed or adopted annually as required by law. Not all purchases which required written quotes included …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Deposit - Budget Review (B4-14-22)
… budget are reasonable. The Town has adopted a local law to override the tax levy limit in 2015. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… of the Clerk’s records, as required by New York State Town Law Section 123. Key Recommendations The Clerk should: …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… State Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… $27.7 million. Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal Law … with the adopted Point Syst … Village of Southampton Fire Department Length of Service Award Program 2017M59 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… Program Legislative Session 2019-2020: Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Overview – Special 20- and 25-Year Plans
… Electing coverage under Section 383-e or 383-f is irrevocable and may not be beneficial for every member . …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town … is being spent appropriately and effectively." Ballston Lake Fire District – Length of Service Awards Program Service …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… by the Payment Card Industry (PCI) Security Standards Council, which address security measures associated with … better meet PCI DSS requirements. Department of Health – Patient Safety Center Activities and Handling of Revenues … medical errors, and improving overall quality of health care. Penalties can be imposed against facilities and …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1811
… Purpose The purpose of this bulletin is to notify agencies of the new procedure using the NYS … to indicate the downward reallocation of an employee’s position and to provide instructions to update the records … The NYS position is identified by beginning with 69. The title is prefixed by DR to distinguish the NYS title from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedState Agencies Bulletin No. 1947
… implemented the 2019-2023 Agreement between the State of New York and PEF, provides for a salary increase of two … Increment Code 0069 is now considered invalid since the new process was implement in January 2020 to indicate an … employee remains in an eligible position. Calculating the New Compensation Rate The salary on each inserted row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefJune 2002: GASB Statement 34
… to OSC is required by Article 3 of the General Municipal Law. This reporting has been accomplished by local … be required to meet the requirements of General Municipal Law. Local governments should be aware that full …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Division of Housing and Community Renewal Bulletin No. DH-105
… the Division of Housing and Community Renewal of the new procedure for calculating promotions for RRSU employees who … unit that is subject to Section 130 and Section 131.2a of Civil Service Law. Agency Actions - Procedure for Calculating … to the higher salary. Note: Per Section 130.7 of the Civil Service Law, for employees eligible to receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37