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Selected Employee Travel Expenses
… and regulations. However, the travel expenses for one employee implicated the Internal Revenue Service "tax home" … income. As a result, the travel reimbursements made to the employee were reported to the taxing authorities and an … as income. If so, the travel reimbursements made to the employee may have to be reported to the taxing authorities …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Non-Revenue Service Vehicles and On-Rail Equipment
… VFO did not always complete PM or the required New York State inspections. The 76 sampled vehicles required 343 PM …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s financial activities … a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… System Imaging and Attachment Guidance . If the agency does not follow these requirements, the official record must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseColumbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance and leave … to part-time attorneys for hours not worked. The County does not have comprehensive written policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Contributing Toward Your Retirement – Article 14 Benefits
… by more than one participating employer, once you join the Retirement System, all salary and service earned in … federal income tax only when you withdraw or retire from the Retirement System. Therefore, the 3 percent contributions you make on or after October 1, …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately limited … The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets were properly … as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of approximately 2,600, is governed by an elected five-member Board of Trustees. The … of services rendered, billed and collected and how uncollected accounts are to be handled. Consider …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Opinion 91-9
… (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class) … Vol. 1, Statutes, §97; see also Block v Sprague , 285 NY 69; People v Tremaine , 281 NY 1; Pryor v City of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Tuckahoe Common School District - Purchasing (2018M-228)
… paid in accordance with Board-approved rates. Key Findings We reviewed 10 professional service providers paid a total of … $7,813 more than the Board-approved rate of $45,000. We examined invoices from 20 vendors totaling $48,965 and … under the bidding threshold. Obtain Board authorization if necessary professional services exceed the Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Hauppauge Union Free School District – Leave Accruals (2022M-150)
… and manual timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 more days of leave than their collective … and have initiated or indicated they planned to initiate corrective action. … Determine whether Hauppauge …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Enlarged City School District of Troy – Leave Accruals (2014M-144)
… Purpose of Audit The purpose of our audit was to determine if District employees received and used leave accruals in … the 2013-14 fiscal year were $97.4 million. Key Findings We found that District officials established adequate … with the employee’s employment contract and/or CBA. We also found District officials established controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Unified Court System Bulletin No. UCS-102
… Officers Association (Bargaining Unit SY) and provides for Salary and Location Pay Increases. Effective Date(s) Pay … $1,230 for employees in New York City and the counties of Rockland, Westchester, Nassau and Suffolk. April 1, 2005 … $1,264 for employees in New York City and the counties of Rockland, Westchester, Nassau and Suffolk. April 1, 2006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceState Agencies Bulletin No. 1828.1
… 01 21 Comp Rate Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 2253
… 01 21 Comp Rate Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationJamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… stipulated in the contractual agreement are received and pay only for those stipulated services. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mFiling Requirements – World Trade Center Presumption
… Eligibility Requirements , we strongly encourage you to file an Application for World Trade Center Notice … protect your rights, and the rights of your beneficiaries to apply for benefits in the future. If You Have Not Retired … Trade Center Accidental Disability Presumption (RS6047-W) . If you do not file for a disability benefit, and you …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirements