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Town of Carroll – Town Clerk (2022M-20)
Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported collections accurately and remitted them in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… However, the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did … an increased risk that collections could have been lost or stolen. In addition, money not remitted in a timely manner … Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Glen Aubrey Fire Company – Board Oversight (2022M-139)
… The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a … increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: Develop written financial policies or procedures. Properly prepare a budget and present it to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Boylston – Financial Condition (2021M-69)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) … raised in their response. … Determine whether the Town Board Board effectively managed the Town of Boylstons Towns …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Determine whether the Cheektowaga Economic Development Corporation (CEDC) Board properly managed and monitored the … … Determine whether the Cheektowaga Economic Development Corporation CEDC Board properly managed and monitored the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… and whether claims were adequately supported, and for a valid purpose before payment. Key Findings District officials did not always use a competitive process to procure goods and services or ensure … to show they were a valid expenditure, including eight alcohol purchases totaling $121. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Springfield – Credit Card Purchases (2020M-138)
… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… Define the financial objectives including the purpose, funding goals, conditions for reserve fund use and … reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are … as to the appropriate remedy for addressing improper funding of and transfer of funds from reserves. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Overview – Legacy Reporting
… credit purchases (arrears). Employers using the Legacy reporting format in Retirement Online should only report … State Retirement and Social Security Law (RSSL). (See the Reporting Retirees section of our Hiring Public Retirees page … Contractor vs. Employee page .) Employers using the enhanced reporting format report more data on employees, …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewAlexandria Central School District – Financial Condition Management (2020M-109)
… through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent and the District did not need to use most of … of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not developed a long-term financial plan or a comprehensive reserve fund policy. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An … in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCorning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Eaton No. 1 Fire District – Board Oversight (2024M-4)
… officials did not adequately monitor financial activities or maintain appropriate records and reports. The Board of … did not: Ensure basic accounting records were maintained or that it received written financial reports to manage … reviewed, 55 claims totaling $116,846 (56 percent) had one or more exceptions. Adhere to statutory requirements by …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4West Babylon Union Free School District – Claims Audit (2024M-62)
… report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims … claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Plymouth – Employee Benefits (2023M-176)
… Officials did not accurately record department leave or properly pay separation payments. As a result, of the 14 … officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were … paid $9,942 for 64.25 days of unearned vacation, sick or personal leave accruals. Upon leaving Town employment, two …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Opinion 88-14
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff … Opn No 72-233, reported at 28 Opns St Comp, 1972, p 97, still represents the views of this Office. That opinion … the county. The opinion also states that when such amounts are nominal, they may be paid immediately into the county's …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 1689
To provide agency instructions for processing the 2018 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1689-2018-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1780
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 M/C Uniform Cleaning and Maintenance Allowance. Affected … of Employee Relations (GOER) memorandums dated 10/01/2019 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1780-2019-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1865
… and Historic Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5