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Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… check of January 6, 2021 and Institution check of January 14, 2021. Eligibility Criteria: Employees with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. … with a regular work schedule of less than 20 hours per week are eligible after 175 days worked. OSC Actions: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… terms are used interchangeably in this publication) is a classic internal control activity. It is also a control …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Phelps – Financial Management (2015M-70)
… 1, 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Southold – Financial Operations (2014M-299)
… 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by … and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Oversight of Pupil Transportation Services
To determine whether the State Education Department is monitoring school districts compliance with safety training requirements for school bus personnel and instructors
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesTown of Sheridan – Cellular Phones (2013M-334)
… was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. … comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted appropriations totaled $501,792 for the general fund and $726,070 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Villenova – Purchasing (2014M-52)
… 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which is … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and is governed by an … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Louisville – Water User Charges (2015M-44)
… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is governed by … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44West Seneca Central School District - Community Education (2019M-241)
… officials provided adequate oversight to help ensure that community education program fees were properly accounted for. … written enforcement policies for overdue accounts and the Coordinator did not ensure all overdue accounts were invoiced … officials provided adequate oversight to help ensure that community education program fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… are in place for children who are placed in the custody of relatives or another suitable person outside the … to act on our recommendations.” OCFS oversees the state’s child welfare system and is responsible for supervising and coordinating child welfare services, which are administered by 58 local …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansState Police Bulletin No. SP-209
… Employees Employees of the Division of State Police in the Police Benevolent Association of the New York State … Agreement between New York State and NYSPIA, provides for a new bi-weekly 8 Year Seniority Payment effective April 1, 2020 for Investigators and Senior Investigators in Bargaining Unit 62. Effective Date(s) Agencies may begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorControls Over Transportation Services and Transportation-Related Expenses
… driving records and require training or counseling for employees with poor driving records to ensure the safety of … controls in place to educate or improve driving skills for employees with frequent driver license interruptions or …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesTown of Great Valley – Town Clerk (2014M-29)
… 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of approximately 1,970 and is governed by an … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Hammond – Town Clerk Operations (2014M-350)
… April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is governed by … penalties and second-notice fees to the Supervisor in a timely manner. The Clerk did not properly secure all …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350