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Inlet Common School District – Claims Processing (2023M-180)

… and District officials did not provide effective oversight of claim processing and payment. Board members did not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180

Mount Morris Central School District – Claims Auditor (2022M-131)

… as approved quotes, bids and contracts. Properly audit all claims that include GST BOCES service charges. District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… which, as a fringe benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations … with our recommendations. Appendix B includes our comments on the issues that were raised in the Village’s response …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… as noted in Appendix A, Village officials generally agreed with our recommendations and indicated they were taking …

https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114

Bradford Central School District – Claims Auditor (2022M-157)

… [read complete report – pdf] Audit Objective Determine whether the Bradford Central School … a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational … This compromised the claims auditor’s objectivity and independence. The Board of Education (Board) should have …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… [read complete report - pdf] Audit Objective Determine whether reserve funds and the … per statutes. Use money in the debt service fund to pay related debt service expenditures. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

CUNY Bulletin No. CU-790

… The purpose of this bulletin is to notify agencies of a dues structure change for hourly employees represented by DC37, Local 1597 in Bargaining Unit TU. Affected Employees: Hourly employees represented by DC37; Local 1597 in Bargaining Unit TU are affected. Background: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-790-district-council-37-dc37-local-1597-dues-structure-change

Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)

… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-f

Genesee County – Court and Trust Funds (2014M-322)

… controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322

State Agencies Bulletin No. 2003

… of the Garnishment Notification Reports (NBEN744, NBEN745 and NBEN746) into one report NBEN744. Affected Employees: … are affected. Background: To simplify agency access and review of new and amended garnishments, OSC has combined the NBEN744, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… of Batavia (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43

City of Rome – Physical Accessibility to Programs and Services (S9-24-40)

… City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. …

https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40

Unified Court System Bulletin No. UCS-272

… Employees in the following Bargaining Units: F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY who meet the eligibility … affected bargaining units (Bargaining Units DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a Longevity …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-272-april-2019-state-new-york-unified-court-system-ucs-longevity

State Agencies Bulletin No. 1470

… SSPU 91 DRP Repayment OSC Actions OSC will insert a row on the Additional Pay page for each record number in which … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … monies are taxable income are subject to all employment taxes and income taxes. The monies will be included in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-plan

Unified Court System Bulletin No. UCS-258

… April 2018 UCS Longevity Bonus and provide instructions for payments not processed automatically. Affected Employees … Units DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a Longevity Bonus for all eligible members. The April 2016 memorandum from the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-258-april-2018-state-new-york-unified-court-system-ucs-longevity

CUNY Bulletin No. CU-207

… crediting retirement service. Work may be performed in any facility, but must be paid from the college where the employee is employed on a full - time basis … Code CGR (CUNY Grant Recipient) on the Additional Pay page with the following information: Earnings Code: CGR Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-research

Opinion 92-6

… is deemed to have an interest in the contracts of his or her spouse, except a contract of employment (General … to have an "interest" in contracts between the town and her husband (General Municipal Law, §800[3][a]). Since none … view of the ministerial nature of the clerk's duties and her status as a subordinate of the superintendent, we do not …

https://www.osc.ny.gov/legal-opinions/opinion-92-6