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Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… period from January 1, 2014 to February 4, 2019. About the Program DOF is responsible for collecting and processing … the U.S. Department of State (DOS) sets forth the parking program and procedures regarding summonses for plates issued …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barton – Financial Planning (2015M-52)
… items, without considering historical trends. The Board did not properly plan for the future by establishing adequate … budgets and setting long-term plans. The Board also did not establish a level of acceptable fund balance or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Watertown City School District – Procurement (2021M-176)
… to competitive bidding. Key Findings District officials did not always comply with the District’s procurement policy … and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 … $305,052 (92 percent of the District’s providers) and did not have written service agreements with three providers. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Town of Stockton – Financial Management (2014M-90)
… 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sheridan – Cellular Phones (2013M-334)
… was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. … comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted appropriations totaled $501,792 for the general fund and $726,070 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, … of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners with a …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town 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-52Town of Great Valley – Town Clerk (2014M-29)
… 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of approximately 1,970 and is governed by an … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Hammond – Town Clerk Operations (2014M-350)
… serves as the Town's Tax Collector. Key Findings The Clerk did not retain source documents to support property tax payments received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank reconciliations or monthly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Johnstown – Payroll (2014M-55)
The purpose of our audit was to examine the Towns internal controls over payroll for the period January 1 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Java – Water Accountability (2013M-338)
… and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town Supervisor and … by the Town’s water system, as indicated by the master meter readings, with the water billed to the Town’s … State Department of Environmental Conservation (DEC) on an annual basis, he did not prepare formal reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Warrensburg - Procurement (2014M-96)
… included evidence that the quotes were obtained. The Town did not have contracts with all service providers. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and in a timely manner. Three of the seven fundraising events reviewed, which prevented District officials from … documentation for all ECA club collections and fundraising events. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town 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 period January 1, 2011 through October 24, 2014. … 2013. Key Findings The current and prior Justices did not prepare monthly accountability analyses and the prior Justice …
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)
… departments were not adequately segregated. The Board did not ensure that Town officials followed statutory bidding … requirements and the Town’s procurement policy. The Board did not ensure that policies and procedures over timekeeping …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… check of January 6, 2021 and Institution check of January 14, 2021. Eligibility Criteria: Employees with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. … with a regular work schedule of less than 20 hours per week are eligible after 175 days worked. OSC Actions: OSC …
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
… terms are used interchangeably in this publication) is a classic internal control activity. It is also a control …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which is … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town 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-70