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Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… elected Town Board, which consists of the Town Supervisor and four council members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s … records were unreliable. The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… The purpose of our audit was to examine disbursements and the real property tax and water rent billings and … of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … collections. Deposits were not made timely in compliance with Real Property Tax Law and Village policy and appropriate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool … for separate accounting for individual fund receipts and disbursements AND the pooling of cash assets of the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipState Comptroller DiNapoli Releases School District Audits
… Springs Central School District – Network Access (Ontario County and Wayne County) District officials did not ensure that their network … Tupper Lake Central School District – Records and Reports (Franklin County and St. Lawrence County) District officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of … that the Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … prior to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Agencies Bulletin No. 1858
… is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year … that remain uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed … for payroll checks issued between January 1, 2019 and December 31, 2019. Eligibility Criteria Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksPayroll Improvement Project Bulletin No. PIP-002
… process for online transactions, the Automated Interface (AI) Load File (NHRP573), and the AI Feedback File (NHRP574) due to the PayServ 9.2 upgrade. … Agencies Agencies that reserve EMPLIDs online and on the AI File are affected. Effective Dates The changes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312State Comptroller DiNapoli Releases School District Audits
… an adequate multiyear financial plan. Wyandanch Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Ballston – Water Fund Financial Operations (2012M-258)
… of our audit was to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December … 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… in a manner that benefits district taxpayers. The Board should review budget-to-actual reports on a monthly basis and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231College of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an SED-approved, … (RCM) requirements. For the reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its … counties Key Findings For the reporting year ended June 30, 2016, we identified $166,676 in reported costs that did …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… (Wadsworth) was established in 1984 and is responsible for the certification of laboratories performing … (NELAP). ELAP standards conform to standards NELAC adopted for implementation in July 2003. ELAP issues certificates of … for an analyte. Currently, ELAP grants certification to commercial, self-monitoring, and government-operated …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programUnified Court System Bulletin No. UCS-166
… Purpose To notify the Unified Court System of OSC’s automatic processing of the salary restorations and to provide instructions for miscellaneous adjustments not processed automatically. … To notify the Unified Court System of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsState Agencies Bulletin No. 894
… of the Laws of 2008 implements the agreement between the State of New York and the Civil Service Employees Association and provides for a General Salary Increase and an increase to Longevities. Effective … Provisions and Eligibility Criteria April 1, 2009 General Salary Increase The legislation provides for a 3% Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilOpinion 90-39
… Duties (imposition of special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … the budget officer of each town in which the fire district is located a detailed written estimate of the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39