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

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an …

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)

… an independent evaluation of the County’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/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

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

… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 … 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member …

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)

… were approximately $47.9 million. Key Findings The Town does not have effective policies and procedures to ensure …

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)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s … proceeds for capital projects with the Town’s operating funds. The Board did not annually audit, or cause to be …

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

… for payment despite not being sufficiently supported. Not all individual claims were being reviewed deliberatively and … were made because claims were not reviewed or audited. All references in this guide to “employees” should be … of local governments and school districts. 1 Office of the New York State Comptroller audit reports are available at …

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)

… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …

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 Police Bulletin No. SP-198

… and increase the amount from $1,536 to $1,686 for all employees in BU62 receiving Location Pay. Earnings Code: … and increase the amount from $3,389 to $3,457 for all employees in BU 62 receiving Maintenance Allowance. … Mass Salary Additional Pay Report This report identifies all employees receiving an automatic increase for Location …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowance

State Agencies Bulletin No. 1804

… schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. Employees with a regular …

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

Selected Aspects of Parking Violations Operations to Collect Fines and Fees

… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can …

https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-fees

Town of Barton – Financial Planning (2015M-52)

… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… complete report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that … were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Village of Suffern – Budget Review (B21-6-2)

… The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to … rent revenue will be approximately $2.25 million, which is $572,000 less than budgeted. The Village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit established by law. Key …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2