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Rye City School District – Payroll and Leave Accruals (2016M-169)
… our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly … year totaled approximately $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates … Key Recommendations Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately … the District established adequate internal controls over payroll. District officials implemented specific procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mPlattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … Board of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a … The District established adequate internal controls over payroll and personal services. District officials implemented …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Westport Central School District – Internal Controls Over Payroll (2014M-013)
… the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled … Key Finding We found that the District’s controls over payroll were appropriately designed and operating effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, … for the general, water and sewer funds. Key Findings Payroll duties are not adequately segregated and there is no … not properly audit claims. Key Recommendations Segregate payroll duties or implement compensating controls such as …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately segregated. The Business … Argyle Central School District Internal Controls Over Payroll 2014M051 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the … worked. Key Recommendations Adopt comprehensive written payroll timekeeping and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… purpose of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 … fiscal year total $707,870. Key Findings Police Department payroll payments were not adequately supported and leave time … Village of Franklinville Police Payroll and Water Accountability 2014M262 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49State Agencies Bulletin No. 304
… Purpose To inform Payroll Officers of the upcoming General Deduction purge. … Due to the continued need to purge excess data from the payroll system, on Friday, March 1, 2002, OSC will purge the … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeVillage of Canastota - Board Oversight (2018M-256)
… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… 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-218Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… temporary officers or employees of the County using the payroll system. Contact ERS regarding reporting the earnings … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed detailed time … Key Recommendations Segregate the Clerk-Treasurer’s payroll processing duties or, if not feasible, establish …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of … not properly limited users’ access within the computerized payroll systems and have not generated and reviewed change …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through … Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … North Syracuse Central School District Payroll Access and Certification 2016M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationLake George Central School District – Internal Controls Over Payroll (2013M-122)
… the District established effective internal controls over payroll for the period July 1, 2011, through January 31, … Board of Education which comprises seven elected members. Payroll costs and associated employee benefit costs represent … and implementing strong internal controls over payroll. Officials implemented specific procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no … Stockbridge Valley Central School District Payroll and Leave Accruals 2014M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals