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State Comptroller Releases Municipal Audits
… date was December 2017 but was completed in October 2020. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsSteuben County – County Bridge Maintenance (S9-13-1)
… 31, 2011. Background The County covers 1,390 square miles and has approximately 99,000 residents. The County is … The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … includes a professional engineer who is directly involved with the oversight of bridges. The DPW is responsible for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1SUNY Bulletin No. SU-149
… the Lump Sum payments. Affected Employees SUNY employees in Bargaining Unit 08 who meet the eligibility criteria … provisions of the agreement between the State of New York and United University Professions (BU 08) regarding general … Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Narrative 410 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeTown of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … surplus funds is reasonable. Adopt balanced budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is … Establish written policies and procedures, consistent with the terms and conditions of the inter-municipal water …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… September 29, 2014. Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsCost-Saving Ideas: Justice Court Consolidation Process
… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through … 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Chateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Opinion 98 - 19
Whether an installment purchase contract of a fire district is subject to mandatory referendum
https://www.osc.ny.gov/legal-opinions/opinion-98-19North Shore Public Library – Financial Condition (2013M-344)
… July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … Suffolk County and is governed by an elected five-member Board of Trustees. The Library comprises all of the Shoreham-Wading …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Tupper Lake Central School District – Financial Condition (2014M-151)
… to be maintained. Continue to evaluate and explore ways to cut costs and increase revenues for the general fund and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429City of Oswego – Community Development (2015M-108)
… Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is … the number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that … Department’s loan guidelines for monitoring job creation and enforcing delinquent payments. Establish formal …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… quotes. Key Recommendations Amend the purchasing policy and develop procedures to provide guidance to staff when … including soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and documenting the decision-making process for the service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesVI.I Overview – VI. Budgets
… The Budget Control chapter provides an overview of Commitment … Appropriation, Segregation, and Project level of detail. BUDGET PROCESS After appropriations, which are statutory … Federal grant Budget Control and set up using the Project Guide. For Non-Onboarding agencies, agencies will establish a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewUnified Court System Bulletin No. UCS-145
… allowance Health and wellness allowance Health Care Expenses Other There are three additional categories that are out-of-pocket expenses. Reimbursement for these expenses requires a receipt and expenses will be reimbursed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agencies Bulletin No. 1561
… Paychecks for fiscal year 2017-18 Background In accordance with Chapter 18 of the Laws of 2012, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 13, 2022. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2022 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees