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Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… reports and did not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property … Spa receiving an extra benefit from distributed sales tax revenues at the expense of Town taxpayers with property …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. 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)
… did not provide the Board with detailed monthly financial information. The certified public accountant’s audits did not … and accurate and provide appropriate monthly financial information to the Board to help it manage Town finances and …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
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. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town 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. … Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for the general ($230,000) and highway ($730,000) funds, …
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)
… The Town of Lewisboro is located in Westchester County and has a population of approximately 12,400. The Town, which … is governed by a Town Board, operates one water district and two sewer districts. Budgeted appropriations for 2014 … $10.4 million. Key Findings The Town’s general, sewer and water funds each had a deficit at some point during the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. Periodically … of our audit was to examine the Courts records and reports for the period January 1 2009 through August 5 2013 …
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)
… of our audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015. … Board. General and highway fund budgeted appropriations for 2015 total approximately $1.1 million. Key Findings The … of our audit was to review the Towns financial condition for the period January 1 2009 through February 11 2015 …
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. … by an elected five-member Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and highway funds in 2013 totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211CUNY Bulletin No. CU-689
… bulletin is to explain agency procedures for reporting retroactive pay rate increases and adjustments for miscellaneous earnings. … the manually entered Job Action Requests and approve salary increases based on the approved salary chart. Agency …
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)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through April 20, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $867,000. Key Findings Town … financial activity throughout the year. Develop a plan for the sewer fund to repay the temporary advances. Develop …
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)
… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
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
… purpose of this bulletin is to provide agency instructions for processing the April 2020 Longevity Payment for Long-Term … Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be included in the … Longevity Payment Seasonal and Longevity Adj OT CSEA PEF (if applicable) and the amount paid will appear on the …
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)
… The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed … Key Findings The Clerk did not record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not complete monthly …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Akron Fire Department – Financial Activities (2014M-196)
… and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. … and the Town of Newstead. The Department’s expenses for the 2013 fiscal year totaled approximately $625,000 and … consists of eight elected members and is responsible for the Department’s overall financial management. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … not adequately reconcile pending-ticket reports from the New York State Department of Motor Vehicles with current … full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did not consistently …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217