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Town of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … funds were consistently more than the actual expenditures in each of the fiscal years 2008 through 2012. The highway … deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andPainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Division of Housing and Community Renewal Bulletin No. DH-101
… approval to use the NY Paid Family Leave benefit: LOA/PFL- Leave of Absence/Paid Family Leave RFL/PFL- Return from Leave/Paid Family Leave Agency Actions … code, the agency must correct the Action/Reason code to PFL as soon as they are notified that the leave of absence is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentDivision of Housing and Community Renewal Bulletin No. DH-10
… Purpose To explain a union-requested change in the description of Deduction Code 391. Affected Employees … To explain a unionrequested change in the description of Deduction Code 391 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-10-new-narrative-description-deduction-code-391Division of Housing and Community Renewal Bulletin No. DH-22
… Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing … Under the new provisions of Chapter 111 of the Laws of 2006, the employees represented by Bargaining Unit 67 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesDivision of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s … responsibility to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-139
… Effective Dates provided in the Effective Dates section who are receiving Location Pay (Earnings Code LOC) at … the Current Payment Amount in the Eligibility Criteria section as follows Location Pay Downstate Adjustment (LOC) … Date: Effective Date referenced in the Effective Dates section or the date the employee returns to the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and up-to-date accounting records and reports. As a result, the Board lacked reliable information necessary to … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. … financial transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… evaluate procurement options or make benchmark comparisons to ensure they received the lowest prices for electricity and … Recommendation Evaluate procurement options and compare to potential benchmark rates to help ensure the lowest possible prices are procured for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… Key Findings The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of accounting. Accounting records were not adequate to properly monitor the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… whether Town Officials have adequate controls to safeguard Highway Department assets. Determine whether Town officials used a competitive process to procure highway goods and services. Key Findings Town officials did … whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… process to procure highway goods and services and complied with statutes related to conflicts of interest. Key Findings … of interest in Town contracts. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201