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State Agencies Bulletin No. 2075
… 49.1 of the 2021-2026 OSU Agreement between the State of New York and the Civil Service Employees Association (CSEA) … employees and submit one journal entry reimbursement for all affected employees using the following Statewide … included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2075-2022-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2074
… 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and the … employees and submit one journal entry reimbursement for all affected employees using the following Statewide … in the employee’s taxable gross, and is subject to all employment and income taxes. Federal, State, and New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedCUNY Bulletin No. CU-813
… and Senior Stationary Engineer are eligible for the payment on the payment effective date listed in the Effective Dates section. … who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-813-cuny-2025-rate-increases-oiler-stationary-engineer-andCUNY Bulletin No. CU-826
… in Auto Mechanic and Machinist Titles are eligible for the payment on the payment effective date listed in the Effective Dates section. … who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-826-cuny-2025-rate-increases-auto-mechanic-and-machinist-titlesAccounts Payable Advisory No. 47
… is applicable regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or with …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… overall financial management. The Department’s expenses for 2013 totaled $115,144. Key Findings The Council …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialBolton Fire District – Credit Cards (2017M-180)
… 1, 2016 through April 30, 2017. Background The Bolton Fire District provides fire protection services for the Town of Bolton in Warren …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… 2015 through January 31, 2017. Background The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsKenmore Housing Authority – Selected Financial Operations (2017M-157)
… the Authority’s purpose or was not properly approved for payment. The Board did not establish adequate controls to … reviewed and approved in a proper claims audit prior to payment. Provide oversight to ensure that all charges are …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Village of Blasdell – Purchasing (2017M-195)
… approximately $82,400 showed no evidence of proposals or quotes. The purchasing policy contains inconsistent requirements for quotes and does not address professional services or quotes above $10,000 but below competitive bidding …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Dalton-Nunda Central School District – Separation Payments (2015M-142)
… agreement, one employee improperly received a separation payment of $1,777 and one employee was underpaid $2,323. … written policies or procedures to formalize the separation payment process. Key Recommendations Review separation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Delinquent customer accounts did not always include late payment penalties in accordance with Board policy. Key … Board-established water and sewer rates. Ensure that late payment penalties are applied to all delinquent customer …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… disbursements totaling $23,585 were not approved before payment. Key Recommendations Maintain complete, accurate and … by the bylaws, review and approve all bills before payment. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mGloversville Housing Authority – Selected Financial Operations (2015M-257)
… when processing claims, which were not audited prior to payment. Key Recommendations Adopt written policies and … a deliberate and thorough audit of all claims prior to payment. … Gloversville Housing Authority Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… for public utility services, postage, freight and express charges. 9 However, these claims should be audited as soon as possible after payment … cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve small amounts …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditGlenham Fire District – Cash Disbursements (2016M-380)
… 1, 2015 through August 31, 2016. Background The Glenham Fire District is a district corporation of the State, … County. It is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Village of Whitney Point – Cash Disbursements (2013M-69)
… thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements were … Perform an audit of all claims presented for payment and verify that all payments are appropriate. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Cambria Housing Authority – Financial Management (2015M-316)
… itemized, supported and audited by the Board prior to payment. Tenant files did not contain documentation … for tenants. Key Recommendations Audit all claims prior to payment and ensure that each claim is properly itemized and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Newark Central School District – Employee Benefits (2024M-40)
… and did not ensure an independent review of separation payment calculations was performed. Therefore, calculation … not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40