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Town of North Hudson - Payroll (2018M-166)
… wages were paid accurately. Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Opinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 96-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the trustee individually, or the firm of which the trustee is the primary stockholder, irrespective of whether the … a municipality in which there is a prohibited interest is null, void and wholly unenforceable (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Village of Windsor - Water Operations (2019M-210)
… officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings … methodology for estimating water bills. Estimated and customer-submitted water usages used by Village officials … Develop procedures to measure unmetered water usage and periodically read customer meters. Continue to work on …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Tioga Fire District – Board Oversight (2022M-170)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Local Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfUlster County – Court and Trust Funds (2014M-352)
… Purpose of Review The purpose of our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through … of Finance for safekeeping, such as surplus moneys from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Unified Court System Bulletin No. UCS-205
… the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplemental … Code 380. Note: The vendor will submit all transactions for enrollments, cancellations and /or changes via electronic … the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplemental Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-205-change-eligibility-aflac-voluntary-supplemental-insuranceVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village … 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the … of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue accounts. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Lake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate … The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35East Rochester Union Free School District – Procurement (2022M-56)
… Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … action. … Determine whether East Rochester Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… audit was to examine internal controls over the District’s financial operations for the period January 1, 2011, to … Department has approximately 45 members. The Department’s primary sources of revenue are bell jar and bingo profits, … the financial accounts. Periodically audit, or engage a person or firm to conduct an annual audit of the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overJustice Court Fund
… the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court … general and reporting questions: For questions or feedback on the JCF Modernization effort: For questions about TSLED: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundVillage of Northville – Joint Youth Activity Program (2016M-339)
… a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339