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State Agencies Bulletin No. 1803

… job location is within the five boroughs of New York City (NYC) (effective December 31, 2018), $13.00 for State … Agency Minimum Hourly Wage Other (job location outside of NYC) $11.80 Nassau, Suffolk or Westchester County $13.00* Job location in NYC $15.00 (effective December 31, 2018) *The increase to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1803-december-2019-minimum-wage-increase-hourly-employees

Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)

The purposes of our audit were to review the Towns accounting records and reports and assess the internal controls over justice court operations for the perio

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6

City of Mount Vernon – Non-Payroll Disbursements (2021M-163)

… account for all non-payroll disbursements. Her failure to provide financial information or perform her duties … additional, potentially unnecessary, disbursements related to litigation. The former Comptroller and certain department … Adequate policies and procedures were developed or adopted to ensure claims were always properly authorized, for valid …

https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163

State Police Bulletin No. SP-229

… Fields on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-229-april-2022-implementation-location-pay-certain-counties-and-increases

City of Fulton – Capital Projects (2021M-184)

… for completed projects. Key Findings Officials were unable to readily determine the complete financial history and … capital project fund balance because: The Chamberlain did not maintain complete, up-to-date capital projects records … Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)

… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental

State Agencies Bulletin No. 130

… Jardine Group Services will process the initial input of transactions to OSC for the deduction code 317, CSEA …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-program

DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July

… Sales tax revenue for local governments in July fell 8.2 percent compared to the same period last year, according to New York State … Monthly Local Sales Tax Collections by Region Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-july

Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)

… the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. … 2,900 residents. The Town’s budgeted appropriations for 2013 totaled approximately $1.5 million. Key Finding … review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately … inventory records to show the amount of fuel remaining in inventory at any given time, and it does not take periodic … were unaccounted for. We also found apparent errors in the fuel usage records. The Town has not taken measures to …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386

Town of Ogden – Financial Management and Justice Court (2014M-234)

… June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately 20,000 residents. It … errors to occur and remain uncorrected and resulting in the poor accountability practices continuing unabated. Key … Follow up on corrective action of Court findings included in its annual external audit report. If the Justices do not …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234

Town of Hadley – Claims Auditing (2015M-198)

… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198

Town of Groveland – Fiscal Oversight (2014M-285)

… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 … issues. The Clerk did not deposit money intact or in a timely manner. Key Recommendations Address the declining fund balances in the town-wide and town-outside-village operating funds and …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)

… to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An … The Town Comptroller does not record reserve activity in the financial system, instead she accounts for certain reserves separately and in some cases does not maintain any record of the reserves. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199

Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)

… The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28

Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)

… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307