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Village 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 …

https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… Only 27 percent of water produced by the Village’s water system was billed to customers, and Village officials did not …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)

… of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, … 50 educational and administrative services to its 18 component districts. BOCES is governed by a nine-member Board …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371

Whitehall 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Rye City School District – Payroll and Leave Accruals (2016M-169)

… Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare written procedures for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Westport Central School District – Internal Controls Over Payroll (2014M-013)

… established effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. … elected Board of Education. General fund expenditures for the 2012-13 fiscal year were $5.3 million, and payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013

State Agencies Bulletin No. 304

To inform Payroll Officers of the upcoming General Deduction purge

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purge

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … 600 students and 110 employees. Budgeted appropriations for the 2013-14 fiscal year were $11.3 million, which were … not adopted comprehensive written policies and procedures for processing payroll. The bookkeeper’s payroll duties were …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051

Hilton Central School District – Payroll and Leave Accruals (2016M-220)

… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Town of Morehouse – Records and Reports (2021M-182)

… policies and procedures to ensure that accounting records are properly maintained. File annual reports as required. …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

State Agencies Bulletin No. 1374

… Purpose The purpose of this bulletin is to provide agency payroll staff with …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updated

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

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