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Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … The purpose of our audit was to evaluate internal controls over purchasing for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … balance. Adopt budgets that included realistic estimates for appropriations. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sheridan – Cellular Phones (2013M-334)
… basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related … some controls to be reimbursed for the cost of cell phone services provided to certain individuals, it lacked a …
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 Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period … The Town receives landfill revenues that contributed to the accumulation of a significant amount of fund balance … by local law a tax relief rebate program in 2013 to provide property owners with a one-time property tax …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for … not deposit all collections or remit all tax collections to the Town and County in a timely manner. The Board did not … the Clerk’s records or engage an independent accountant to do so. Key Recommendations Issue duplicate receipts when …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Franklin – Financial Operations (2014M-32)
… oversight and does not ensure that reported balances are accurate. Annual financial reports have not been filed … Town Law. Key Recommendations Ensure that financial duties are properly performed and adequately segregated. File the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Erin– Inappropriate Highway Purchases (2014M-16)
… of our audit was to review Highway Department purchases for appropriateness for the period January 1, 2007 through September 10, 2013. … and four council members. Budgeted appropriations for 2013 for the general and highway funds were $316,984 and … of our audit was to review Highway Department purchases for appropriateness for the period January 1 2007 through …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Croghan – Financial Management (2014M-340)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management practices for the … the Town maintains a reasonable amount of fund balance to meet its future needs. Develop a comprehensive multiyear … and capital needs and financing sources over a three- to five-year period. …
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)
… our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 through March 17, 2014. … our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
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)
… - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District (District) provides services and funds projects to improve and maintain wildlife habitat, help control and … The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited …
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)
… 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 Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees did not record their work time in a … The purpose of our audit was to examine the Towns internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Java – Water Accountability (2013M-338)
… the Water Withdrawal Report Form to be submitted to the New York State Department of Environmental Conservation (DEC) on an …
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 practices for the … Findings Board members budgeted similar amounts from year to year for specific line items, without considering … actual revenues and expenditures when determining amounts to be budgeted for each revenue and appropriation line. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
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)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … of the accounting firm with which the Board contracted to assist the Supervisor in fulfilling his financial duties. … Oversee and monitor the accounting firm’s work to ensure that accounting records are complete, accurate and …
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)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388CUNY Bulletin No. CU-547
… CUNY (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay applied. Existing FICA tax … plans. To assist agencies, OSC has developed a draft letter template that agencies can use to satisfy notice requirements to an employee. OSC will continue issuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState 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-seasonal