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Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… deficit unexpended funds. The operating deficit was caused by substantial storm-related expenditures for which … operations as of December 31, 2012, which were not repaid by the end of the year as required by statute. The Supervisor did not ensure that timely and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Cornwall – Financial Condition (2014M-123)
… The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is governed by … Budgeted appropriations for 2013 totaled approximately $11 million. Key Findings The Board routinely adopted budgets …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… condition for the period January 1, 2012 through May 31, 2015. Background The Town of Coeymans is located in … condition for the period January 1 2012 through May 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Carmel – Selected Financial Activities (2015M-201)
… $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel … Ensure that employees document gasoline and diesel fuel usage and perform monthly reconciliations of fuel …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Allegany – Financial Management (2015M-103)
… through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately 8,000. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… did not keep daily time records of regular and overtime hours worked or leave time used, and did not formally request … leave time usage, and inaccurately reported all paid hours as hours worked. Key Recommendations Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Hume – Financial Management (2014M-333)
… Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2015 total … less than $40,500 as of December 31, 2013. The Supervisor and the Board did not use prior years’ budget-versus-actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. … by an elected five-member Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and highway funds in 2013 totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general … of our audit was to review the Towns financial operations for the period January 1 2012 through July 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Potsdam – Justice Court (2014M-014)
… 16,000. The Town Court has jurisdiction over vehicle and traffic, criminal, civil and small claims cases brought …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Pierrepont – Fiscal Stress (2014M-314)
… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated fund deficits. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Afton – Budgeting Practices (2013M-304)
… Town officials purchased approximately $262,000 of equipment and spent $503,333 on capital improvements to Town … current fiscal year over $590,000 was spent on the highway garage that the Board also did not budget for. We reviewed …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a … The purpose of our audit was to examine the Courts financial activity for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is governed by an elected five-member Town Board and maintains a Justice Court with two Justices and a Court Clerk The Court … to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Milford – Financial Condition (2013M-355)
… of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town Supervisor and … Findings The Board adopted budgets that were not financed by sufficient recurring revenues. The Board used unexpended …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Mayfield - Town Clerk (2016M-29)
… 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Public Safety – 2021 Financial Condition Report
… longer be held in adult jails or prisons. When confinement is ordered, 16- and 17-year-olds are now housed in …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyOversight of Adult Care Facilities
… that were not cold enough, and dishwashers that were not hot enough. Significantly, we found alcohol and marijuana … left out in a medical office and an administrator’s office, respectively. Such inspection issues may have been … included substantiated allegations of mice in the resident’s room, resulting in citations to the facility. Another …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesState Agencies Bulletin No. 2087
… (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for ORP and VDC Tier 1 through 6 plan … update PayServ to reflect the Maximum Salary Limit for calendar year 2023. PayServ will automatically stop ORP and … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary