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Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)

… improve its billing and collection procedures. As of June 30, 2013, the District had approximately $2.4 million in … receivable, of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financial

Town of Sidney – Budget Review (B4-13-19)

… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Town of Shelby – Financial Management (2012M-206)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population … Town of Shelby Financial Management 2012M206 …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206

Town of Wayne – Justice Court (2013M-52)

… 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52

Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)

… and claims auditing process and internal controls over the Justice Court's financial operations for the period January 1, 2015 … approximately 2,900. The Town, which maintains a Justice Court with two elected Justices, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350

Village of Livonia – Board Oversight and Information Technology (2014M-221)

… 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately … that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 10 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174

Village of Munnsville – Financial Operations (2012M-239)

… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …

https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239

Village of Liberty – Financial Condition (2013M-109)

… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… day. The Clerk-Treasurer, who prepares the billings, also enters receipts into the accounting system, reconciles …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)

… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …

https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221

Teacher Days Worked Calculator

… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …

https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculator

Hampton Bays Union Free School District - Claims Processing (2018M-68)

… containing confirming purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68

Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)

… amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures … the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursements

Madison County Probation Department – Restitution Payments and Revenues (2014M-093)

… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093

Town of Kingsbury – Water Fees (2016M-400)

… of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 … The Town of Kingsbury is located in Washington County and has a population of approximately 12,700. The Town is … ensured that the Town properly bills, collects, records and deposits water fees. Key Recommendations There are no …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400

Village of Sharon Springs – Water Accountability (2014M-148)

… through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population … Village of Sharon Springs Water Accountability 2014M148 …

https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148

State Agencies Bulletin No. 1919

… grade equal to 101-125 the salary is equal to a salary step of the employee’s grade on the effective date based on … will automatically increase the salary to the same salary step on the 04/01/2015 Salary Schedule. If the employee has a … than 6900 or 2222 and the salary is not equal to a salary step of the employee’s grade on the effective date based on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsu