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Town of Waterford - Town Clerk Collections (2018M-265)
… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … Maintain receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Payroll (2018M-254)
… the budget did not reflect realistic appropriations for the building inspector’s permit fees each year, based on … fixed salaries or wages and review the payment arrangement for the building inspector position to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of … Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Greenville Fire District – Capital Reserve (2014M-64)
… to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a … distinct and separate from the Town. Budgeted expenditures for 2013 were $569,444. Key Findings The District accumulated …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of East Hampton – Budget Review (B18-7-9)
… tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeVillage of Lyons Falls - Board Oversight (2018M-174)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and … or compensating controls such as designating someone to review bank reconciliations and other supporting …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174McLean Fire Department - Financial Operations (2018M-40)
… money collected at fundraising events use: cash reporting forms to document and certify revenue collected and tickets … as required by the bylaws. Periodically review bank statements, canceled check images and bank reconciliations. Department officials disagreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic … treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCattaraugus County - Onoville Marina and Probation Department (2018M-32)
Cattaraugus County Onoville Marina and Probation Department 2018M32
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Erwin – Justice Court (2017M-266)
… Key Findings The Justices did not prepare monthly bank reconciliations and accountabilities, and errors went …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Bay Shore Fire District – Time and Attendance Records (2017M-264)
Bay Shore Fire District Time and Attendance Records 2017M264
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… budget-to-actual reports and trial balances, or compare bank reconciliations with bank statements and canceled check images. The Board did not … year, including a periodic review of financial reports, bank statements and supporting documentation. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262State Agencies Bulletin No. 1450
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesState Agencies Bulletin No. 1623
… of ORP or VDC Effective Dates Institution Paychecks dated January 4, 2018 Administration Paychecks dated January 10, 2018 OSC Actions OSC will update PayServ to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1623-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCUNY Bulletin No. CU-437
… employees. Questions Questions may be directed to the Payroll Deduction mailbox. … To notify CUNY agencies of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-dues