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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 … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31, … The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299State 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-increaseIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… less, localities cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management … 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a … The purpose of our audit was to assess the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sheridan – Cellular Phones (2013M-334)
… did not adopt a policy governing the use of Town-provided cell phones. The Board determines on an as-requested basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Forms and Publications
… Companies - 08/2025 Approved Newspapers ( PDF ) - 05/2025 Calendar of Events Electronic Payments - ACH, Book Transfer, …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsVillage of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Overtime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and … must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double time or … Overtime pay is pay for additional hours worked beyond regular scheduled hours …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationVillage of Suffern – Budget Review (B21-6-2)
… collections for sewer rent revenue will be approximately $2.25 million, which is $572,000 less than budgeted. The …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for … for agencies to follow the steps below based on which bank account the original check was paid from. Comptroller’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentTown of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 … The Town did not submit annual financial reports to the State. The Board did not monitor spending or thoroughly audit …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town 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 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-52State Agencies Bulletin No. 1838
… Purpose The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees Agencies with appropriations due to lapse on June 30, 2020 are affected. Background … The purpose of this bulletin is to inform agencies that position pools andor chartfield …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … $4,100 in County funds from 2012 to 2017 and resigned from her position. The Board does not review all individual …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andState Agencies Bulletin No. 1804
… of this bulletin is to inform agencies of the 2020 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 0.270% (0.00270) of an employee’s weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increase