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Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)

… for 2017 totaled approximately $2.5 million. Key Findings The Supervisor did not ensure accounting records … receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not … the 2015 and 2016 annual audits have not been performed. Key Recommendations Maintain complete and accurate accounting …

Tier Status – Article 14 Benefits

… When you join the Retirement System, you are assigned to a tier … benefit for your employee group; or Are employed by the City of Yonkers or the State Police. There are four tiers … retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … …

More About This Retirement Plan – New Career Plan

CUNY Bulletin No. CU-439

… Purpose To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS … dated January 12, 2012 Background The CUNY Office of Employee Benefits has requested OSC to adjust pre-tax and … in IRS Publication 15-B (2012). OSC Actions At the request of CUNY, OSC has automatically adjusted the bi-weekly CUNY …

State Police Bulletin No. SP-83

… Purpose To notify the Division of State Police of the procedure for … to each member holding the rank of Sergeant. Effective Date(s) Payments are to be made in the employee’s regular … the calculation of overtime, but is included as salary for retirement purposes. Payroll Register and Employee’s …

State Police Bulletin No. SP-77

… the 2004-2005 payment. Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background … as salary for retirement purposes. Payroll Register and Employee's Paycheck/Advice The Earn Code SGB will be …

State Police Bulletin No. SP-42

… To notify the Division of State Police of the procedure for processing the 2001-2002 payment. Affected Employees … Payments are to be made in the employee's regular check for pay period 5L/6C dated June 20, 2001 Contract Provision … Criteria Chapter 8 of the Laws of 2001 provides for a $200 lump sum payment to each member holding the rank …

State Police Bulletin No. SP-178

… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .73 to .848 percent …

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. … Peru Central …

Port Jervis City School District – Financial Condition (2016M-319)

… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be … expenditures, funding needed reserves or reducing property taxes. Adopt budgets that represent the District’s actual …

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… Purpose of Audit The purpose of our audit was to examine the District’s reserves and …

Sodus Central School District – Financial Management (2016M-392)

… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …

Silver Creek Central School District – Financial Condition (2015M-321)

… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …

Campbell-Savona Central School District – Budget Review (B2-16-6)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is …

Accounts Payable Advisory No. 15

… Authorizers Guidance: This advisory is intended to remind Business Units that individuals certifying/approving vouchers … OSC’s Contract Database. To support these designations the Business unit must maintain, at a minimum, the original … Certifiers . Since April 12, 2012 OSC has worked with Business Units to correct noncompliance with these …

Henry Johnson Charter School – Financial Operations (2014M-214)

… with the Foundation have reasonable fee structures based on measurab … Henry Johnson Charter School Financial …

Cortland Enlarged City School District - Budget Review (B4-15-12)

… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s … not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and collected. The Justices did not …

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key … signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …

Village of Clinton – Financial Management (2014M-316)

… Maintain separate accounting records for each fund, ensure that all financial transactions are properly …