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State Agencies Bulletin No. 1179
… To inform agencies of the procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and Overtime … of 2009 amended Chapter 10 of the Laws of 2008 to extend Location Pay and Inconvenience Pay to seasonal Management … To inform agencies of the procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalTown of Busti – Taxpayer Equity (2015M-349)
… determine whether Town officials were properly budgeting and allocating highway department expenditures for the period January 1, 2014 through October 21, 2015. … The Town of Busti is located in Chautauqua County and has a population of approximately 7,350. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349City of Long Beach - Budget Review (B19-7-4)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, including … The purpose of our audit was to examine the Boards oversight …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Ossian – Tax Collector (2016M-364)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the Town’s tax collection for the … Tax Collector, deposits were made and collections remitted to the Supervisor and County Treasurer within the statutorily … The purpose of our audit was to verify the accuracy of the Towns tax collection for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Town of Hancock – Transfer Station Operations (2016M-255)
… Key Findings The Town of Hancock received a $2,200 payment from the Town of Tompkins but expended $57,100 for … operations. Reevaluate the Town of Tompkins’ contract payment if the fee structure is not changed to increase …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346West Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… limits placed on accumulated leave balances as established by the District’s policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Orange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over information technology (IT) and … policy is inadequate because it does not address all New York State General Municipal Law (GML) requirements. … The audit was to examine the Colleges controls over …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialTown of Schroeppel – Cash Disbursements (2014M-296)
… a population of approximately 8,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or contract … intended internal controls for these positions as provided by statute. Ensure that payrolls are thoroughly reviewed and …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls … bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 hours, as required … bail activity reports represent a complete and up-to-date list of bail moneys. Ensure that all funds are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted … and collecting process. Ensure that the re-levy list is a complete list of unpaid bills. Establish policies for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Wilson –Purchasing (2014M-077)
… pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a … he did not perform a cost savings analysis to determine if this purchase method was cost-effective for the Town. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, … The purpose of our audit was to examine selected financial operations of the Town for the period January 1 2013 through July 15 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Rush – Board Oversight (2014M-193)
… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … members The Town’s 2013 budgeted appropriations for all funds totaled $755,985. Key Findings Due to the poor … that the Supervisor submits detailed monthly statements of all moneys received and disbursed to the Board. Disburse Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Clifton – Financial Management (2014M-217)
… and has approximately 750 residents. The Town is governed by an elected five-member Town Board comprising the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217