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Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period … and penalties collected on the late payment of taxes to the Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Lyons Central School District – Payroll 2022M-71
… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk … Collector Clerk remitted all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … weekly as required by Town Law. The Tax Collector made one payment totaling approximately $1.1 million to the County … the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … could not determine the source of the funds. The Court did not properly record and deposit $1,400 in funds received … and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities. Maintain a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206State Police Bulletin No. SP-150
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police … Association of the New York State Troopers, Inc. and in agreement with the New York State Police Investigators …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceState Agencies Bulletin No. 1299
… certain employees to ensure the proper crediting of their military service towards service credit in NYSLRS. Background … Law, and sections 242 and 243 of the New York State Military Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees Any employee, who was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localComptroller DiNapoli Releases Municipal Audits
… Onondaga County Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Evans – Board Oversight (2016M-2)
… negatively impact the town-wide general fund’s financial condition. Key Recommendations Ensure that CAPs prepared in response to audit reports with findings and …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the support for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Agencies Bulletin No. 1948
… which implemented the 2016-2023 Agreement between the State of New York and the NYSCOPBA, provides for an increase … State Agencies Bulletin No 1948 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Unified Court System Bulletin No. UCS-336
… F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2023 04/01/2023 04/01/2023 04/01/2023 … Rate for the employee’s grade on the appropriate Salary Schedule FIS Over Job Rate – if the increment code on the … Salary for the employee’s grade on the appropriate Salary Schedule Current Salary < Longevity Step 1 – if the increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsOther Bulletin No. 43
… Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1137, provide for payment of performance advances on April 1, 2018 to eligible M/C … 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-43-april-2018-state-university-construction-fund-scfOpinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … funds paid as fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and competitive bidding requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… are used to prepare an overall MWBE program report to the Governor and the Legislature annually. The audit primarily … annual budget and expenditures. Reporting annually to the Governor and the Legislature actual MWBE participation in …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-program