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Franklin-Treadwell Fire District – Disbursements (2021M-16)
… agreed with our recommendations and indicated they have taken corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Minden – Budgeting (2014M-366)
… requirements. The Town consistently adopted budgets with unrealistic estimates of revenues and expenditures in … Budget and allocate sales tax revenues in compliance with statute and seek legal counsel to determine what … from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and expenditures. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… through August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of South Bristol – Financial Management (2015M-140)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through May 20, 2015. … The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $2.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Tuxedo – Financial Operations (2014M-284)
… accounting records and did not provide the Board with detailed monthly financial information. The certified …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Owego – Financial Management (2015M-179)
… 1, 2012 through December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, which … cases were properly closed out in the Court’s computerized accounting system. The Justices did not deposit all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121DiNapoli Announces 2019 Fiscal Stress Scores
… local governments were designated in fiscal stress for 2019, according to State Comptroller Thomas P. DiNapoli’s … (pre-pandemic). In New York, that includes all counties and towns, 44 cities and 10 villages. “We’ve been closely … In January, DiNapoli issued fiscal stress scores for school districts and found 33 school districts designated in …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … The Highway fund incurred a significant operating deficit in 2011 totaling more than $180,000 which resulted in deficit …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Lewisboro – Financial Condition (2014M-309)
… during the period from 2009 through 2013. Town officials have not adopted a multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Potsdam – Justice Court (2014M-014)
… 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately … and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key … exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the audit period. Fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Hume – Financial Management (2014M-333)
… part of the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. … The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is … by an elected five-member Town Board which is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… $5.5 million. Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual results of Town … Any long-term financial plan must be monitored and updated on a continuing basis. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211CUNY Bulletin No. CU-689
… purpose of this bulletin is to explain agency procedures for reporting retroactive pay rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryTown of Jasper – Financial Management (2015M-150)
… Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Sackets Harbor Central School District - Information Technology (2019M-208)
… report - pdf] Audit Objective Determine whether the District’s network was adequately secure to protect the … management system (SMS) against unauthorized use, access and loss. Key Findings District officials did not: Establish written procedures for password management, wireless security, remote access and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208State Agencies Bulletin No. 1823
… the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions … to receive the April 2020 Longevity Payment: Active on the appropriate payment effective date; and In a BU02, … Employees who otherwise qualify but are not Active on the appropriate payment effective date, become eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1823-april-2020-longevity-payment-long-term-seasonal-employeesTown of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Akron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department … April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The … chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196