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Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Croghan – Financial Management (2014M-340)
… 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by … financial management practices for the period January 1 2013 through May 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… County Pomona Grange and one by the Chautauqua County Farm Bureau. General fund expenditures totaled $2.3 million for the 2016 …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Hammond – Town Clerk Operations (2014M-350)
… the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. Background The Town … review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees did not record …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Java – Water Accountability (2013M-338)
… October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is … and the 11.6 million gallons of unaccounted-for water in excess of the standard industry allowance, we estimate that the Town lost $23,327 in revenue if the unaccounted-for water was due to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning … 1, 2013 through October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of … The purpose of our audit was to assess the Boards financial planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Other Bulletin No. 71
… the 2021-2026 Memorandum of Agreement between SCF and CSEA which provides for payment of the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount of $1,500, $3,000, … Goal Balance: Same as Annual Addl Earnings (to prevent making another payment) Retirement and Deduction Information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyWest Seneca Central School District - Community Education (2019M-241)
… community education program fees were properly accounted for. Key Findings District officials did not review or … 2019. In January 2020, the vendor reimbursed the District for the lost revenue. The Board did not adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241CUNY Bulletin No. CU-403
… following titles at the time of benefit College Laboratory Technician Sr. College Laboratory Technician EOC College Laboratory Technician Chief College Laboratory Technician Assistant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsState Agencies Bulletin No. 1329
… and procedures for processing the second phase of the Summer Seasonal Lifeguard Deficit Reduction Plan. Affected Employees Summer seasonal employees (with a Pay Basis Code equal to … Professions. Effective Date(s) The second phase of the Summer Seasonal Lifeguard Deficit Reduction Plan will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonalTown of Chester – Property Tax Exemptions (2016M-325)
… 12,000. The Town Board is composed of the Town Supervisor and four Board members. Budgeted appropriations … properties. The Board did not establish, by local law or resolution, all the required exemptions. Key Recommendations … is maintained. Review all exemption types and authorize by resolution only those the Board wants to continue to allow. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Allen - Town Clerk Fees (2016M-28)
… was to evaluate the Clerk's financial management practices for the period January 1, 2013 through November 19, 2015. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $481,000. Key Findings The Clerk … was to evaluate the Clerks financial management practices for the period January 1 2013 through November 19 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Chenango Valley Central School District -- Budget Review (B19-4-2)
… fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Town of Brant – Justice Court (2014M-180)
… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … (JCF) in a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. Background The Town of … Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… County and is governed by an elected five-member Town Board. The Town’s 2013 budget appropriations totaled … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of … by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 1048
… agencies of the removal of the maximum dues and agency shop fee cap for grade 038 employees represented by PEF. … 038 positions that pay union dues (code 233) or agency shop (code 247) Effective Date(s) Administration checks dated … OSC automatically stops deducting union dues and agency shop fees when a PEF employee in a grade 038 position has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-represented