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Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds … revenues, expenditures and fund balance available for appropriation. Develop long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Harmony – Justice Court (2014M-004)
… Submit monthly reports to the JCF by the tenth day of the succeeding month, as required. Ensure that all …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012, through June 12, 2013. Background The Town of Alexander (Town) is located in Genesee County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Westfield, Town of – Financial Management (2013M-389)
… Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and … Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to the … Key Recommendations Adopt budgets that allocate State retirement contributions and medical insurance costs between …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Kiantone – Town Clerk (2014M-273)
… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Collection and Use of the Motor Vehicle Law Enforcement Fee
… 2012. Background New York State collects the Motor Vehicle Law Enforcement Fee (Fee) on each automobile insured in the State. The Fee is collected by the insurance companies … seven grantees and as of March 2012, the last one was done in October 2008. Despite the growth in Fee monies collected, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeTown of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … Town’s accounting records and did not adequately contract for and oversee the financial duties performed by the Firm. … process and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
The purpose of our audit was to evaluate the Towns recorded and reported financial transactions for the period January 1 2014 through January 23 2015
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The Library … have adequate documentation to determine if they were for legitimate Library purposes. We selected an additional nine …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… January 1, 2012, through March 31, 2013. Background The East Greenbush Community Library, located in the Town of East … to ensure that all cash collections are properly recorded and accurately accounted for. Those controls included policies and procedures that provided guidance to Library staff …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Opinion 91-50
… Corporation are securities which may be deposited for the release of retained percentages held by the State Comptroller … notes of LGAC securities which may be deposited for the release of retained percentages held by the Comptroller … bonds and notes of LGAC may also be deposited for the release of retained percentages held by political …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-17
… means a facility or institution engaged principally in providing services by or under the supervision of a physician or, in the case of a dental clinic or dental …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2003-1
… the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … expense of an extension to a district is to be collected from "the several lots and parcels of land" within the … the original district. Subdivision 5 also makes provision for charging to the properties within the extension a portion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 95-1
… funding these benefits (see Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 967
… 2009 Returned Paychecks, AC230s submitted by January 11, 2009 can be reflected in the employee’s Form W-2 and be … Form-W2 Reporting When an AC230 is submitted after January 11, 2010, the employee is due a corrected wage statement … W2C) for 2009 if an AC230 is processed after the January 11, 2010 deadline. If the original check is returned, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010State Agencies Bulletin No. 957
… Purpose To inform agencies of the changes to the following forms: TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions (AC 1781). Background To … require employees to provide only the last four (4) digits of their Social Security number (SSN). Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employees