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Town of Knox – Internal Controls Over Payroll (2014M-35)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. Background The … The purpose of our audit was to examine the Towns internal controls over payroll for the period of January 1 2012 through August 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Dayton - Supervisor's Records and Reports (2019M-189)
… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… year totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly segregated. Key Recommendations Review the payroll access rights of payroll system users to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… complete report – pdf] Audit Objective Determine whether City of Watertown (City) employees and elected officials completed annual sexual … the SHP Training was completed by all employees and the City’s training completion records were unreliable. As a … audit watertown city …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Enacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfOpinion 2001-14
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL COOPERATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Town of Deerpark – Real Property Tax Collections (2017M-277)
… for tax payments dates. The Town Clerk did not prepare daily reconciliations of cash received to transaction reports … Retain documentation showing tax payments dates. Reconcile daily cash reports to transaction reports and perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of West Seneca - Capital Project Management (2019M-195)
… Objective Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the estimated cost and … Determine whether the Town properly planned and managed a capital project …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Opinion 2002-11
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to … §217(c): For purposes of earning a year of firefighting service under a fire district service award program that provides points for participation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new … a number of factors must be considered, including whether old, worn materials are completely replaced, whether the work …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the … cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports to OSC and other …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Opinion 89-30
… in a privately-owned bus. August 15, 1989 Henry J. Holley, Esq., Town Attorney Town of Deerpark …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Fire Prevention, Safety and Control
… of standards for fire drill frequency, sprinkler and fire alarm maintenance contracts, and the use of heat detectors. … and practices since the 2009 fire. Other Related Audit/Report of Interest State University of New York: Fire Safety …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Village of Argyle – Water Billing and Collections (2023M-148)
… complete report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight … As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not … Determine whether the Village of Argyle Village Board Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Oyster Bay Cove – Claims Audit (2022M-114)
… – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that … Determine if the Village of Oyster Bay Cove Village Board of Trustees Board ensured that claims …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114