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Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… employees were paid in accordance with established pay rates for the period January 1, 2015 through October 31, … were deposited. The Board did not establish pay rates for Program employees. Key Recommendations The … received. The Board should establish appropriate pay rates for all classes of employees. … Burnt HillsBallston …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Rockland County Department of Social Services – Service Contracts (2014M-368)
Rockland County Department of Social Services Service Contracts 2014M368
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Northville – Joint Youth Activity Program (2016M-339)
… of our audit was to determine if the Village’s joint youth activity’s financial activities were properly recorded … June 1, 2014 through May 31, 2016. Background The joint youth activity program (Program) has been established by the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Unified Court System Bulletin No. UCS-234
… Purpose To notify agencies of increased eligibility for First Unum Life Insurance (code 534) and two new deduction codes for … the City of New York in bargaining units TD and SG are now eligible for existing deduction code 534 as well as new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Charter School is a public school located in the City of Buffalo that is not under the control of the local school …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Town of Waterloo – Board Oversight (2017M-110)
… 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key … $50,128 were paid from an “Employee Benefit Reserve” in 2016, which was not appropriately established. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Quogue Union Free School District – Financial Condition Management (2017M-196)
… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCity of Watertown – Information Technology (2017M-184)
… Council has not adopted adequate information technology (IT) security policies and City officials do not have formal … recovery, disposal of electronic devices, data back up and password security management. The Council did not ensure … awareness training was provided to personnel who use City IT resources. Key Recommendations Adopt written IT policies …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately … operating revenues. Ensure interfund transfers are in compliance with the City’s charter and do not exceed fund …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for the period January … off delinquent loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108State Agencies Bulletin No. 973
… of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Check Date Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/973-schedule-submitting-2010-returned-paychecksSUNY Bulletin No. SU-162
… a new Earnings Program. Affected Employees SUNY employees in Bargaining Unit 08 who have a Pay Basis Code of BIW … here for the list of earnings codes that are included in Earnings Program NBW. OSC inserted a new row on Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyContributing Toward Your Retirement – Article 14 Benefits
… by more than one participating employer, once you join the Retirement System, all salary and service earned in … contributions are reportable for federal income tax only when you withdraw or retire from the Retirement System. … for any other tax-deferred plan. *IRC Section 414(h) does not apply to PFRS member contributions made prior to …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … and reviewing leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Sherman Central School District – Claims Processing (2016M-352)
… one school with approximately 400 students, is governed by an elected five-member Board of Education. Budgeted … claims auditor does not compare invoices against quotes, bids or government contracts. Key Recommendations Develop … her duties. Compare invoices against applicable quotes, bids and government contract information to ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… such as establishing a District-wide data classification matrix and inventorying PPSI in their possession, to help … storage and use of PPSI. Establish a data classification matrix that assigns the appropriate security level to each …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… - pdf] Audit Objective Determine whether the Minisink Valley Central School District (District) maximized Medicaid … the District’s response. … Determine whether the Minisink Valley Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Somers Central School District – User Accounts and Software Updates (2021M-153)
… a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack or other event, employees have insufficient guidance to restore or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mWest Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40