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Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… The Treasurer’s duties were not segregated as he made all deposits, performed all recordkeeping functions and prepared bank reconciliations … claims processing and fundraising accountability. Audit all claims prior to approval and ensure detailed approval is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… an adequate annual audit. The Board did not prepare or adopt an annual budget. Key Recommendations Adopt financial policies and procedures that adequately segregate duties and provide oversight. Adopt a code of ethics. Audit bills and approve them before …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Amani Public Charter School – Payroll and Timekeeping (2015M-46)

… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46

Lynbrook Union Free School District – Special Programs (2016M-45)

Lynbrook Union Free School District Special Programs 2016M45

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting documentation. … with each other as related to conflicts of interest. Not all payments to the chief executive officer or payments of … Establish policies and procedures to ensure that all disbursements are properly supported with appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

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

… District (District) officials properly monitored, approved and controlled overtime.  Key Findings  District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …

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

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… funds from the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) in a timely … Key Findings District officials were not aware that the FSA and DCAP administrator did not return forfeited funds … provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the written services …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)

… Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board provided …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… pdf ] Audit Objective Determine whether the Kirkwood Fire Company District No. 1 Inc. (Company) officials established adequate controls over … money was adequately safeguarded and accounted for and Company officials did not establish adequate controls over … Determine whether the Kirkwood Fire Company District No1 Inc Company officials established …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Village of Clayville – Board Oversight (2015M-115)

… submit the annual financial report within 60 days of the close of each fiscal year. Conduct or arrange for an audit of …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Dryden Central School District – Information Technology (2020M-106)

… adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. … breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges … Recommendations Retain sufficient supporting documentation to substantiate the appropriateness and need or purpose of … generally agreed with our recommendations and plan to implement corrective action. …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Establishing the Standard Work Day – Legacy Reporting

NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

Town of Oppenheim – Town Clerk Operations (2014M-248)

… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank … make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide adequate …

https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248

State Agencies Bulletin No. 1971.2

… on or after January 1, 2023 and existing employees with a change to their Request Direct Deposit record are affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is … Email:  Most NYS employees have an agency assigned email address. OSC recommends agencies ensure the work email …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-query

State Agencies Bulletin No. 1971.1

… on or after January 1, 2023 and existing employees with a change to their Request Direct Deposit record are affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is … Email:  Most NYS employees have an agency assigned email address. OSC recommends agencies ensure the work email …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-query

State Agencies Bulletin No. 1175

… Pay LOM Location Pay – Other Amount MSP Military Stipend Payment RGH Regular Pay Hourly Employee RGO Regular Pay … Benefits Health Insurance Opt-Out Holiday Pay Lost Time Lump Sum Payments for Accruals Overtime Pay Overtime Meals …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligible