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Village of East Hampton – Information Technology (2015M-187)
… adopted written computer-related policies to address user access, data backups, remote access or password security and management. Officials … created generic user accounts and provided excessive access right to the financial and real property tax software. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation … 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has … have not established a benchmark for collection rates of unpaid parking violations. The City does not utilize …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of Cambria – Capital Projects Financing (2017M-161)
… The Town of Cambria is located in Niagara County and has a population of approximately 5,800. The Town, which … a bond resolution before issuing a bond anticipation note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161City of Lackawanna – Garbage Collection Fees (2021M-206)
… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage … fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … not provide adequate oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Opinion 93-20
… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require … issued by the town supervisor). Pursuant to Municipal Home Rule Law, §10, however, towns may adopt and amend local laws, … their property, affairs or government (Municipal Home Rule Law, §10[1][i]) and the transaction of their business …
https://www.osc.ny.gov/legal-opinions/opinion-93-20York College – Time and Attendance Practices for Public Safety Staff
… Purpose To determine whether York College had adequate controls over the time and attendance of … and other activities at the individual colleges. Each college is responsible for complying with governing laws, regulations, policies, and guidelines. York College (York) is a senior CUNY college located in Jamaica, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffVillage of Mill Neck – Financial Management (2014M-358)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through May 31, 2014. Background … has a general fund budget of approximately $2.6 million for the 2014-15 fiscal year. Key Findings The Board has not … underestimated revenues and overestimated expenditures for the 2011-12 through 2013-14 fiscal years. Village …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Town of Hillsdale – Justice Court Operations (2014M-312)
… Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and … during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Remsen Audit Follow Up – 2020M-119-F
… purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The Village is located in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fVillage of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a … 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-148Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … January 1, 2016 through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population … Town of Nanticoke Financial Condition Management 2017M186 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Village of Webster – Audit Follow Up (2012M-110-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of September 30, 2013, in implementing our recommendations in … Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fVillage of Newark Valley – Capital Planning (2016M-289)
… of our audit was to review the planning process for capital improvements for the period March 1, 2015 through … Key Finding The Board has not formally adopted a multiyear capital plan. Key Recommendation Develop and adopt a formal, comprehensive multiyear capital plan to establish the goals and objectives for …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Town of Bethany – Town Clerk Fees (2017M-226)
… was to determine whether the Town Clerk properly accounted for fees for the period January 1, 2016 through August 14, 2017. … Town Board. General Fund budgeted appropriations for 2017 totaled approximately $450,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Notification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… to employers when we receive an employee’s application for retirement. You will instead receive employee retirement … a Retirement Online notification: When an employee applies for retirement. If your employee changes their date of … about submitting: The Salary Explanation page for a member of the Employees’ Retirement System (ERS). …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsVillage of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Town of Middleburgh – Claims Audit Process (2023M-56)
… report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected … have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, … To notify agencies of the discontinuance of Agency Shop Fee deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesVillage of Ossining – Parking Ticket Collections (2017M-259)
… Village of Ossining Parking Ticket Collections 2017M259 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259