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Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the … is located in the Town of Hunter in Greene County and has a population of approximately 700. The Village is governed by … Key Findings Village officials did not require staff to perform periodic reconciliations of water produced to …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the … Key Findings The Clerk did not retain source documents to support property tax payments received and did not always … The Clerk did not always remit all tax receipts to the County by the fifteenth of the month following …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Allen – Town Clerk Collections (2024M-120)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … totaling approximately $500,000 within 24 hours of the date collected, as required. Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate collections …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of Wayne is located … and surcharges of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Drug Management and Disposal
… to examine ways to improve the efficacy of the Department’s voluntary initiatives. This audit covers the period January … the environment and to develop drug collection programs. U.S. Drug Enforcement Administration-sponsored take-back events … and other areas having very few or none, as shown in Map 2 on page 12 of the report. The quantity of drugs …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalOpinion 88-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … town or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in … 34 Opns St Comp 1978 p 154 with regard to the dedication of park land in a subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Hudson Housing Authority – Board Oversight (2016M-302)
… Board’s oversight of the Authority’s financial operations for the period July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and … low-rent housing for qualified individuals. The Authority is governed by a seven-member Board of Commissioners …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Sodus Center Fire Department – Financial Activities (2016M-424)
… The Department’s constitution and bylaws do not define financial oversight responsibilities and do not provide … and bylaws to clarify the officials’ and the membership’s financial oversight responsibilities and provide guidelines … Sodus Center Fire Department Financial Activities 2016M424 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424State Agencies Bulletin No. 1474
… DRP reductions is less than zero (0) in one or more record number Background As Part of the New York State and Civil Service Employees … Deficit Reduction Plan (DRP) created pursuant to Section 7 Part A of Chapter 491 of the Laws of 2011 and the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationCity of Cohoes – Purchasing (2014M-192)
… 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately … City of Cohoes Purchasing 2014M192 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Town of Enfield – Purchasing (2016M-377)
… August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is governed by … subject to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of Orangetown – Overtime (2017M-48)
… each year. Our review of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The … The purpose of our audit was to determine if Town officials established effective controls …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087State Agencies Bulletin No. 2132
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the 2022-2023 PEF Office of Fire Prevention … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2132-2022-2023-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2219
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the 2023-2024 PEF Office of Fire Prevention … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionAbout This Publication – World Trade Center Presumption
… information about your benefits, please contact us . To learn about benefits you may be eligible to receive through the federal government, visit the Center … Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationIRS Pension Limitation – Article 14 Benefits
… the New York State and Local Retirement System, may use in calculating benefits. Section 401(a)(17) affects members … excludes earnings over $245,000 (effective April 1, 2011) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assets