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Town of New Lisbon – Financial Oversight (2013M-12)
… the Board’s oversight of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. … which includes the Town Supervisor. The adopted budget for 2011 was approximately $860,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… and adequate records with supporting documentation to account for all of the Department’s financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may have …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the … or ensure the constitution (bylaws) were followed. As a result, neither the Company nor we were able to confirm all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key … by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process … exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims … records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of Decatur …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Payroll Improvement Project Bulletin No. PIP-015
… Improvement Project mailbox. Please include bulletin number PIP-015 in the Subject line of all emails pertaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Town of Stamford - Annual and Claims Auditing (2018M-227)
… claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. … Determine whether the Board ensured that audits …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Employee Qualifications, Hiring, and Promotions
… MTA has established controls over the interagency movement of employees and if there are opportunities for improprieties … eligibility for appointment; non-competitive titles do not require an examination. For Transit-specific titles, … also hire and promote using JVNs for these types of titles when a list is not available. However, Transit officials …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsCUNY Bulletin No. CU-709
… Earnings Description and the amount paid unless the number of earnings codes exceeds 13. Agencies should utilize …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalOpinion 2006-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to … period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly … to perform bank reconciliations. The Treasurer’s report is usually verbally communicated as the Treasurer is not timely with recording financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialState Agencies Bulletin No. 1595
… prior to January 1, 2018 the checks will be reissued. Any checks, including reissued checks, that remain uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checksState Agencies Bulletin No. 1545
… prior to January 1, 2017 the checks were reissued. Any checks, including reissued checks, that remain uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksState Agencies Bulletin No. 2152
… No. 2152.1 . Purpose: The purpose of this bulletin is to provide agencies with information regarding the outreach … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An initial outreach letter will be mailed to all employees with a 2022 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… $4,654. Because of these deficiencies, the Board did not have accurate information on which to base its financial … Town Clerk, Tax Collector and Code Enforcement Officer, or have an independent public accountant do so. Establish …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … by OSC will continue to be deleted if they reference a purchase order or have budgetary activity as part of fiscal year end processing. All expense reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits