Search

… did not segregate the duties of the clerks inputting payroll or implement compensating controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving the use of …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

South Jefferson Central School District – Payroll (2024M-31)

… and wages were accurately paid. In addition, we reviewed payroll change reports for two months during our audit period … salaries and wages reviewed were accurately paid, and the payroll increases were calculated correctly and supported by …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31

Farmingdale Union Free School District – Payroll (2024M-22)

… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … did not have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Bellmore Union Free School District – Payroll (2023M-129)

… [read complete report – pdf] Audit Objective Determine whether Bellmore Union Free School District (District) officials approved, supported and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

Green Tech High Charter School – Payroll (2023M-157)

… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157

Bellmore-Merrick Central High School District – Payroll (2023M-87)

audit bellmoremerrick school

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87

Unified Court System Bulletin No. UCS-266.4

… To provide the Unified Court System with an updated list of those unions that submit membership and dues … deduction for union dues. The attached document provides a list of those unions that submit membership and dues …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payroll

Unified Court System Bulletin No. UCS-266.2

… an updated list of those unions that submit membership and dues transactions via electronic file submissions to OSC … A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payroll

Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)

… million in wages for correctional staff during the 2012 calendar year. Approximately $977,000, or 22 percent, was for … use of public moneys. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …

https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218

Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)

… (officials) established adequate internal controls over: The retiree health insurance contribution billing process. … process. Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued … eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …

https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payroll

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a population of …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

State Agencies Bulletin No. 1420

… process requires each agency to submit a paper form to OSC certifying their payroll each pay period. A new … agency codes they have access to in PayServ. The AC2822 Form Agencies must keep a valid AC 2822 form (Payroll Transaction Authorization Form) on file at …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certification

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… Park Central School District Financial Management and Payroll 2018M89 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)

… January 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is … Confidential Secretary is responsible for processing all civil fees and bail received and disbursed by the Department …

https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120