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Town of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Stockton – Financial Management (2014M-90)
… The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is … of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy to address the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular … The purpose of our audit was to evaluate internal controls over cellular telephones for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate … August 1, 2013 through June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, … The purpose of our audit was to review the Towns tax relief rebate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for … not deposit all collections or remit all tax collections to the Town and County in a timely manner. The Board did not … the Clerk’s records or engage an independent accountant to do so. Key Recommendations Issue duplicate receipts when …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Franklin – Financial Operations (2014M-32)
… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 … is governed by an elected five-member Town Board. The Town Clerk is an elected position, and the Clerk also collects Town and County property taxes. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Hammond – Town Clerk Operations (2014M-350)
… The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is … Town Board. The Town Clerk is an elected position, and the Clerk also serves as the Town's Tax Collector. Key … source documents to support property tax payments received and did not always issue duplicate receipts for tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Johnstown – Payroll (2014M-55)
… 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and … to leave time. Employees did not record their work time in a consistent manner. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Java – Water Accountability (2013M-338)
… customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Barton – Financial Planning (2015M-52)
… Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … plan for the future by establishing adequate budgets and setting long-term plans. The Board also did not establish … Review sufficient historical trends of actual revenues and expenditures when determining amounts to be budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Brant – Justice Court (2014M-180)
… properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records … January 1, 2013 through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population … The purpose of our audit was evaluate the Clerks financial and records …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. Background The Town of … Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Division of Housing and Community Renewal Bulletin No. DH-97
… contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-97-2018-rrsu-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1699
… System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2019 is $19,571.60 Affected … Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 504 of … earnings limit for 2019 of $19,571.60 for Tier 5 ERS and TRS members. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1699-tier-5-pensionable-overtime-earnings-limit-calendar-year-2019-employeesUnified Court System Bulletin No. UCS-223
… insurance please contact the ReliaStar/Voya Financial Customer Service line at 800-537-5024. Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-223-update-existing-deduction-code-398-bankers-sec-gr-life