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Town of Saugerties – Justice Court Operations (2015M-47)
… The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which … Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key Findings The Justices did not perform adequate bank reconciliations and accountability analyses. Neither Justice reconciled bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… accounting of the Company’s revenues, expenses and all cash balances. Ensure that fundraising revenue is properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Corning – Financial Condition (2020M-13)
… for revenues and appropriations are reasonable based on historical or known trends. Develop multiyear financial … corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Truxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Beacon City School District – Information Technology (2023M-143)
… accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143DiNapoli Statement on NYC's 2025 Budget Modification
… that were canceled last year and make up for cost overruns on cash and rental assistance, which continue to outpace the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationSmithtown Fire District – Capital Project (2014M-231)
… in which it is located. The District covers nearly 18 square miles and services approximately 50,000 residents with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWebster Central School District - Financial Condition (2018M-109)
… expenditures and needed reserves or reduce real property taxes. Develop and adopt budgets based on historical trends or other known factors. Discontinue the … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who … The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the period January 1, 2016 through June 21, 2017. Background …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 percent less than … that reflect the District’s operating needs based on historic trends, contracts or other projections. Develop … issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects … develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityFredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping websites … and personal email, which could expose the network to virus attacks or compromise systems and data. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Unified Court System Bulletin No. UCS-317
… employees who received a Judicial Longevity Bonus payment effective April 1, 2022, are also eligible for the … date and check date. Year Pay Cycle/Pay Period Type Payment Effective Date Check Date 2022 Administration 25 Lag … for and received the April 2022 Judicial Longevity Bonus payment are eligible for the April 2022 Retroactive Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0CUNY Bulletin No. CU-323
… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting … Action/Reason code SVI and Additional Pay earn code ADF Payroll Register and Employee’s Paycheck/Advice The … earn code and the payment amount will be displayed on the payroll register. The earn code description and the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyOpinion 97-24
… by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL … of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not participate in a … award program established for the members of the fire company unless they have been approved as members of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24