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Department of Transportation Bulletin No. DOT-37
… scheduled basis, shall receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonCity of Elmira – Audit Follow-Up (2017M-90-F)
… - pdf ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit … The purpose of our review was to assess the Citys progress as of May 2020 …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fWestfield, Town of – Financial Management (2013M-389)
… 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Oversight of School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety … To determine the extent of implementation of the five recommendations included in our initial audit report Oversight of School Safety …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTown of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through December 31, 2013. Background The Town of Thurston is located in Steuben County and has … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through April 20, 2015. Background The Town of Jasper, which has a population of approximately 1,400, is … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Ira – Financial Management (2014M-280)
… November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … Town Board, includes a portion of the Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled … and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over Town Clerk … audit of the Clerk’s records. Key Recommendations Remit to the Supervisor the interest and penalties collected and … The purpose of our audit was to review the processes and procedures over Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81City of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common Council is the legislative body responsible for managing City … balances to ensure that reports provided to the Council members and other City officials provide a realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is governed by … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town's general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Croghan – Financial Management (2014M-340)
… million. Key Findings Fund balance for town-wide operating funds experienced significant declines from 2011-13. The … capital plan that projects operating and capital needs and financing sources over a three- to five-year period. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340City of Middletown - Information Technology (2018M-235)
… complete report - pdf] Audit Objective Determine whether City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected against … Determine whether City officials ensured the Citys Information Technology IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to Village officials. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203City of Lockport - Budget Review (B19-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of … for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in … maximum levy that the City can impose without the Common Council needing to override the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Brandon - Financial Condition (2019M-239)
… Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Greenwich - Cash Management (2019M-230)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested within …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Village of Suffern - Budget Review (B20-6-2)
… the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. … Village budgeted approximately $2.13 million in metered water revenue and $2.67 million in sewer rent revenue. … budget, the Village Board should be mindful of the legal requirement to maintain the tax levy increase to no more than …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2011 through December 31, 2013. Background The Town of Cornwall is located in Orange County and has a population … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123