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Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … property tax relief payment. Budgeted appropriations for 2014 total approximately $1.8 million. Key Findings We … and the application process. Review and approve all claims for payment to ensure that they are supported by sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Villenova – Purchasing (2014M-52)
… did not solicit quotes for certain purchases. Purchase prices were not always verified and certain contracts were …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Controls Over Transportation Services and Transportation-Related Expenses
… Objective Our audit objective was to determine whether the Office for People With Developmental Disabilities (OPWDD) … accountability over transportation expenses and services. The audit covers OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, 2019 and …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesTown of Great Valley – Town Clerk (2014M-29)
… 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of approximately … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s … form of receipt is available. Deposit all collections in the bank in a timely and intact manner and remit by check …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Hammond – Town Clerk Operations (2014M-350)
… audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank … audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Johnstown – Payroll (2014M-55)
… was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Java – Water Accountability (2013M-338)
… 2012 through October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town … meters. Conversely, if the unaccounted-for water is due to leaks rather than malfunctioning meters, the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Brant – Justice Court (2014M-180)
… our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014. … month. Review and analyze all open case files. Provide for an annual audits of the Justices’ records. … our audit was to review the Justices records and reports for the period January 1 2012 through April 25 2014 …
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)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
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)
… no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
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)
… monthly abstracts (list of all claims) specifying the numbers of the claims, the names of the claimants, the … in the minutes the total dollar amounts and the sequential numbers of the claims approved for payment by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Opinion 89-30
… -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL MUNICIPAL LAW, … with a private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline … You ask whether a town may contract with a private senior citizens organization to provide gasoline to the private …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Retirement
… The New York State and Local Retirement System NYSLRS offers services for the public members retirees and employers of New York State …
https://www.osc.ny.gov/retirementState Agencies Bulletin No. 2238
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield … the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … check dated July 3, 2024. If the chartfield string is lapsing on 6/28/2024, agencies will need to insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Wappingers Central School District – Professional Services (2022M-88)
… sought competition for the procurement of professional services in accordance with the procurement policy. Key … District’s procurement policy when procuring professional services. District Officials: Did not use competitive … respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88CUNY Bulletin No. CU-659
The purpose of this bulletin is to inform CUNY payroll staff of new PayServ codes to be used for employee Imputed Income
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeTown of Franklin – Financial Operations (2014M-32)
… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … filed since 2008. The Board did not perform, or provide for, annual audits of the Supervisor’s financial records as …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32State Agencies Bulletin No. 2194
… is to inform agencies of revised procedures for requesting payroll information related to garnishments and other … OSC Actions: If an employee contacts the Bureau of State Payroll Services’ Deductions Section directly for garnishment … Service Helpline, they will be referred to their agency payroll office for response. OSC will not release any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requests