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State Police Bulletin No. SP-155
… employees represented by NYSPIA may now contribute to the NYS Troopers PBA Signal 30 Fund and employees represented by … 30 Fund: To obtain authorization forms or eligibility information, contact Ilma Hills, Director of Member Services at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newExamination of Penalties and Interest Payments
… payments, and the Law requires insurance carriers to pay interest on late payment amounts. Key Findings NYSIF … majority of its payments without incurring penalties or interest. However, auditors found NYSIF paid more than $4.1 million in penalties and interest for making late medical and compensation payments …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUtica City School District - Payroll (2018M-175)
… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were required to use a time clock, and … on their time cards. Key Recommendations Ensure that all claims are audited by the entire Board before payment. …
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. 1504
… Purpose To remind agencies of the Submission Schedule including all … Retirement, Direct Deposit & Earnings: Agencies should not enter changes or new transactions after the corresponding cutoff date specified for each pay period and transaction type. If an agency anticipates a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesChatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Morris Central School District – Fund Balance Management (2023M-47)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… the Liberty Central School District (District) Board of Education (Board) and District officials adequately … network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … vendors. As a result, the roles and responsibilities of each vendor providing services may not be understood and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73East Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementState Agencies Bulletin No. 297
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Jefferson County Probation Department – Restitution Payments (S9-20-10)
… As a result, some victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. The Department retained $18,589 in restitution that could have been used to pay victims with unsatisfied orders: some …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Fishers Fire District – Financial Condition (2021M-128)
… and did not adopt realistic budgets from 2018 through 2021. The Board gave taxpayers the impression the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects … with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. Background The Town of Fort Ann is … has 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Henrietta Fire District – Financial Condition (2021M-27)
… and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real … 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional … public funds to cover her personal costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… reached. For additional CMIA information see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview