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VI.5 Project Budgets – VI. Budgets

… journals entered online will workflow within the agency for approvals. Budget journals submitted through bulkload are … and should refer to SFS Coach Commitment Control 215 for additional guidance. Onboarded ESA Agencies  will … Coach JAA-GCC101-009 ‘Create and finalize Project Budget’ for additional guidance. Project Budgets have the following …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgets

Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)

… and were properly approved and supported. Key Findings The payments Town officials made to not-for-profit …

https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125

Watertown City School District – Procurement (2021M-176)

… School District (District) officials sought competition for the purchase of goods and services not subject to … the District’s procurement policy and seek competition for the purchase of goods and services not subject to … competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … of Rome (City) is one of the local governments included in our review. The City is located in Oneida County. Key …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

Town of Willing – Justice Court Operations (2014M-377)

… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of Southold – Financial Operations (2014M-299)

… not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town … procedures is established over collecting and recording cash receipts and properly segregate duties. Ensure that Town …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… of our audit was to review the Supervisor’s financial records and reports for the period January 1, 2009 through … public accounting firm (CPA) to maintain the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with reports that …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

State Agencies Bulletin No. 1887

… of this bulletin is to inform agencies of the 2021 rate for the New York State Paid Family Leave Program. Affected Employees: All employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increase

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Town of Phelps – Financial Management (2015M-70)

… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

Town of Louisville – Water User Charges (2015M-44)

… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)

… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …

https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

State Agencies Bulletin No. 1804

… that the 2020 premium rate and the maximum weekly employee contribution for coverage will be 0.270% (0.00270) of an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increase